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1 – 10 of over 3000
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Article
Publication date: 1 June 2000

92

Abstract

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Aircraft Engineering and Aerospace Technology, vol. 72 no. 3
Type: Research Article
ISSN: 0002-2667

Keywords

Content available
Article
Publication date: 1 August 1999

79

Abstract

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Aircraft Engineering and Aerospace Technology, vol. 71 no. 4
Type: Research Article
ISSN: 0002-2667

Keywords

Content available
Article
Publication date: 1 September 1999

57

Abstract

Details

Assembly Automation, vol. 19 no. 3
Type: Research Article
ISSN: 0144-5154

Keywords

Content available
Article
Publication date: 1 September 2000

37

Abstract

Details

Sensor Review, vol. 20 no. 3
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 10 August 2010

Surendranath R. Jory, Jacob Peng and Caroline O. Ford

Section 404 of the Sarbanes‐Oxley Act of 2002 (SOX 404) requires auditors to attest to, and report on, management's assessment and effectiveness of the company's internal control…

1073

Abstract

Purpose

Section 404 of the Sarbanes‐Oxley Act of 2002 (SOX 404) requires auditors to attest to, and report on, management's assessment and effectiveness of the company's internal control systems. This paper aims to examine investor reaction to companies' announcements of new information technology (IT) or improved existing IT to satisfy requirements of Section 404 of the Sarbanes‐Oxley Act of 2002.

Design/methodology/approach

Using a sample of 124 SOX‐related IT announcements from 2003 to 2007, an event study measuring market reactions using average cumulative abnormal return is undertaken. Additionally, the cross‐sectional variation in the marketplace is analyzed to test the effect of firm‐specific factors on market responses.

Findings

The empirical results suggest that the stock market reacts favorably to corporations that invest in SOX 404‐related IT. The reaction is more favorable toward companies without prior reported internal control deficiencies/weaknesses. Additionally, the results marginally support the notion that firms with higher risk and poorer financial reporting quality can demonstrate their commitment to improve internal control over financial reporting by investing in IT for SOX 404 compliance.

Originality/value

The findings will influence companies' IT investment decisions, particularly IT decisions that are SOX Section 404‐related. Potential benefits of SOX 404 IT investments include favorable market returns. Additionally, the study contributes to a deeper understanding of SOX for standard‐setting and regulation bodies examining past rulings and preparing for future regulation.

Details

Review of Accounting and Finance, vol. 9 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 1 September 1998

Ray Calder and Pamela Marr

Asserts that a full traceability system for beef is possible using EID technology. This technology is currently available and is standardised under ISO 11784 and 11785. The lack…

933

Abstract

Asserts that a full traceability system for beef is possible using EID technology. This technology is currently available and is standardised under ISO 11784 and 11785. The lack of a national cattle tracing system has encouraged beef producers in the Scottish Borders to seek a solution to the problem by recording cattle history, records and movements using an Electronic Identification (EID) system and electronic data transfer and storage. The EID system allows for increased accuracy of data loaded, comprehensive information on each animal, reliability and speed of access to data. The system set up by the Borders TAG Initiative provides a system of traceability with proven credibility through each stage of the meat chain.

Details

Supply Chain Management: An International Journal, vol. 3 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 1 March 1986

Michael J. Oxley

Introduction This paper will examine the aims and activity of tenants' organisations in Britain as these relate to estate‐specific, city‐wide and national perspectives. It will be…

Abstract

Introduction This paper will examine the aims and activity of tenants' organisations in Britain as these relate to estate‐specific, city‐wide and national perspectives. It will be argued that many of the problems that tenants face are a consequence of national policy decisions, but much of the activity of tenants' associations is concentrated on narrowly defined and local issues.

Details

Property Management, vol. 4 no. 3
Type: Research Article
ISSN: 0263-7472

Content available
Article
Publication date: 1 December 1999

133

Abstract

Details

Aircraft Engineering and Aerospace Technology, vol. 71 no. 6
Type: Research Article
ISSN: 0002-2667

Keywords

Article
Publication date: 1 November 2006

Seeks to review the latest management developments across the globe and pinpoints practical implications from cutting‐edge research and case studies.

795

Abstract

Purpose

Seeks to review the latest management developments across the globe and pinpoints practical implications from cutting‐edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

Businesses are products of their environment. Almost any discussion of strategic management begins with pseudo‐scientific approaches to sensing which way the wind blows. Organizations, when the double‐speak and jargon is stripped away, are collections of people trying, at least in theory, to achieve common goals. Vision and mission provide both a view of an achievable future and a sense of purpose. Values provide a sense of what really matters, at least if meaningful values are embraced, and they are not just a nice line or two in the annual report.

Practical implications

Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

Originality/value

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy‐to‐digest format.

Details

Managerial Law, vol. 48 no. 6
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 24 February 2012

Ronald F. Premuroso and Robert Houmes

The purpose of this paper is to teach students the fundamental and most critical aspects of performing a financial statement risk assessment, a skill vital to help ensure both…

4641

Abstract

Purpose

The purpose of this paper is to teach students the fundamental and most critical aspects of performing a financial statement risk assessment, a skill vital to help ensure both auditor and public‐company compliance with guidance found in the Sarbanes‐Oxley Act of 2002 (SOX), the SEC's Interpretative Guidance regarding Management's Report on Internal Control over Financial Reporting, the control deficiency evaluation framework found in Auditing Standard No. 5 (AS5) of the Public Company Accounting Oversight Board (PCAOB), and the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Design/methodology/approach

This instructional case study helps students assess the impact of a set of hypothetical internal control deficiency risks in various industries, including inherent and residual financial statement risk assessment, and concludes with determining which identified internal control weaknesses are significant deficiencies and material weaknesses in internal control. Included in the financial statement residual risk assessment process are example entity‐level and process‐level controls described in COSO. Learning objectives, implementation guidance, and the efficacy of using the case study in the undergraduate or graduate auditing or accounting information systems courses are also provided.

Findings

The results of classroom testing of the case study at two universities provides evidence the case study increases student understanding of the implications of internal controls and their impact on the reliability of the financial statements significantly. Students also found the case to be challenging, interesting, relevant, clear, understandable, and a realistic approximation of what they might expect to encounter in the real‐world when performing a financial statement risk assessment.

Originality/value

The case study includes the development of skills important to students in performing financial statement risk assessments, either as an auditor or when working in a private industry environment, including making professional judgments related to risk assessment.

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