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Public Company Accounting Oversight Board (PCAOB). 2004.
An audit of internal
control over financial reporting performed in conjunction with an audit of
financial statements
. Washington, DC: PCAOB.
. 2006.
An audit of internal control over financial reporting that is integrated
with an audit of financial statements and related other proposals
. Washington,
DC: PCAOB.
. 2007.
An audit of internal control over financial reporting that is integrated
with an audit of financial statements
. Washington, DC: PCAOB.
. 2012.
Observations from 2010 inspections of domestic annually inspected firms
regarding deficiencies in audits of internal control over financial reporting
.
Washington, DC: PCAOB.
Rice, S. C., and Weber, D. P. 2012. How effective is internal control reporting under SOX
404? Determinants of the (Non-) Disclosure of Existing Material Weaknesses.
Journal of Accounting Research
, 50 (3): 811-843.
Schroeder, J. H., and Shepardson, M. L. 2016. Do SOX 404 Control Audits and
Management Assessments Improve Overall Internal Control System Quality?.
Forthcoming in
The Accounting Review
, 91 (4).
Securities and Exchange Commission (SEC). 2007.
SEC approves PCAOB Auditing
Standard No. 5 regarding audits of internal control over financial reporting;
adopts definition of “significant deficiency”
. Washington, DC: Government
Printing Office.
. 2009a.
Remarks before the 2009 AICPA national conference on current SEC
and PCAOB developments
. Washington, DC: SEC.
. 2009b.
Study of the Sarbanes-Oxley Act of 2002 section 404 internal control
over financial reporting
. Washington, DC: SEC.
Turner, L. E., and Weirich, T. R. 2006. A closer look at financial statement restatements.
The CPA Journal
, 76 (12): 12-23.
Wang, D., and Zhou, J. 2012. The impact of PCAOB Auditing Standard No. 5 on audit
fees and audit quality.
Accounting Horizons
, 26 (3): 493-511.
Weil, J. 2004. Missing numbers–Behind wave of corporate fraud: A change in how
auditors work.
Wall Street Journal
, March 25: 1.
Whitehouse, T. 2010. SEC curious about drop in material weaknesses.
Compliance Week
,
7: 32-63.