...Rebecca R. Perols; Johan L. Perols Purpose Motivated by the importance of gaining an understanding of the flow of transactions when assessing the effectiveness of internal controls for Sarbanes–Oxley Act (SOX) compliance, concerns raised by the Public Company Accounting Oversight Board (PCAOB...

...Yahn-Shir Chen; Enny Susilowati Mardjono; Yi-Fang Yang Purpose To maintain auditor independence, Section 201 of the Sarbanes–Oxley Act of 2002 (SOX) imposes restrictions on audit firms in rendering management advisory services (MASs) to audit clients. Responding to the requirement, audit firms...

...W Robert Knechel Purpose – The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically, the paper compares the nature of research about auditing conducted before the Act’s passage...

... time, the implementation of training courses for staff should not be overlooked. © Emerald Group Publishing Limited 2014 Financial reporting COBIT 5 framework SOX COSO framework IT controls Material weaknesses The internal control system represents an increasingly important...