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CEO equity incentives and the remediation of material weaknesses in internal control

https://doi.org/10.1111/jbfa.12265
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-007-9046-zopenalex-snapshot
Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/j.jacceco.2003.09.005openalex-snapshot
Financial accounting information, organizational complexity and corporate governance systems
inferredcites →https://doi.org/10.1016/j.jacceco.2006.10.001openalex-snapshot
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
inferredcites →https://doi.org/10.1016/j.jacceco.2006.10.003openalex-snapshot
Determinants of weaknesses in internal control over financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.003openalex-snapshot
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
inferredcites →https://doi.org/10.1016/j.jacceco.2010.06.001openalex-snapshot
Financial reporting quality and idiosyncratic return volatility
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.005openalex-snapshot
Why do CFOs Become Involved in Material Accounting Manipulations?
inferredcites →https://doi.org/10.1016/j.jacceco.2013.08.001openalex-snapshot
CEO compensation and corporate risk: Evidence from a natural experiment
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.03.001openalex-snapshot
Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses
inferredcites →https://doi.org/10.1016/j.jbankfin.2010.04.010openalex-snapshot
Do executive stock options induce excessive risk taking?
inferredcites →https://doi.org/10.1016/j.jfineco.2004.09.004openalex-snapshot
Managerial incentives and risk-taking☆
inferredcites →https://doi.org/10.1016/j.jfineco.2007.03.003openalex-snapshot
Corporate governance and pay-for-performance: The impact of earnings management☆
inferredcites →https://doi.org/10.1016/j.jfineco.2008.05.004openalex-snapshot
Managerial risk-taking behavior and equity-based compensation☆
inferredcites →https://doi.org/10.1016/j.jfineco.2010.02.007openalex-snapshot
CFOs and CEOs: Who have the most influence on earnings management?
inferredcites →https://doi.org/10.1016/j.jfineco.2010.03.018openalex-snapshot
CEOs versus CFOs: Incentives and corporate policies
inferredcites →https://doi.org/10.1016/j.jfineco.2011.03.013openalex-snapshot
CFOs versus CEOs: Equity incentives and crashes
inferredcites →https://doi.org/10.1016/j.jfineco.2011.11.005openalex-snapshot
Executive stock options, differential risk-taking incentives, and firm value
inferredcites →https://doi.org/10.1016/j.jfineco.2013.02.008openalex-snapshot
How does capital affect bank performance during financial crises?
inferredcites →https://doi.org/10.1016/j.jfineco.2013.02.019openalex-snapshot
The relation between equity incentives and misreporting: The role of risk-taking incentives
inferredcites →https://doi.org/10.1016/s0165-4101(02)00042-3openalex-snapshot
Empirical evidence on the relation between stock option compensation and risk taking
inferredcites →https://doi.org/10.1016/s0165-4101(02)00059-9openalex-snapshot
Audit committee, board of director characteristics, and earnings management
inferredcites →https://doi.org/10.1016/s0165-4101(99)00019-1openalex-snapshot
The use of equity grants to manage optimal equity incentive levels
inferredcites →https://doi.org/10.1016/s0167-4870(97)00026-3openalex-snapshot
Gender differences in risk behaviour in financial decision-making: An experimental analysis
inferredcites →https://doi.org/10.1016/s0304-405x(99)00016-1openalex-snapshot
The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants
inferredcites →https://doi.org/10.1017/cbo9780511609435.005openalex-snapshot
Agency costs of free cash flow, corporate finance, and takeovers
inferredcites →https://doi.org/10.1057/palgrave.jdg.2050047openalex-snapshot
Information content of control deficiency disclosures under the Sarbanes–Oxley Act: An empirical investigation
inferredcites →https://doi.org/10.1086/260062openalex-snapshot
The Pricing of Options and Corporate Liabilities
inferredcites →https://doi.org/10.1086/261312openalex-snapshot
Multimarket Oligopoly: Strategic Substitutes and Complements
inferredcites →https://doi.org/10.1108/14757700610712426openalex-snapshot
Sensitivity of executive wealth to stock price, corporate governance and earnings management
inferredcites →https://doi.org/10.1111/0022-1082.00405openalex-snapshot
Internal Monitoring Mechanisms and CEO Turnover: A Long‐Term Perspective
inferredcites →https://doi.org/10.1111/1475-679x.00064openalex-snapshot
Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility
inferredcites →https://doi.org/10.1111/1540-6261.00442openalex-snapshot
The Volatility and Price Sensitivities of Managerial Stock Option Portfolios and Corporate Hedging
inferredcites →https://doi.org/10.1111/1540-6261.00587openalex-snapshot
Stock Valuation and Learning about Profitability
inferredcites →https://doi.org/10.1111/1911-3846.12018openalex-snapshot
Equity Incentives and Internal Control Weaknesses
inferredcites →https://doi.org/10.1111/j.1468-5957.2011.02238.xopenalex-snapshot
The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager‐Adjusted Non‐GAAP Earnings in the US
inferredcites →https://doi.org/10.1111/j.1468-5957.2012.02302.xopenalex-snapshot
Do Compensation Committees Pay Attention to Section 404 Opinions of the Sarbanes‐Oxley Act?
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00166.xopenalex-snapshot
Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00194.xopenalex-snapshot
Is There a Link between Executive Equity Incentives and Accounting Fraud?
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00238.xopenalex-snapshot
Accounting Information, Disclosure, and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00269.xopenalex-snapshot
Board Independence and CEO Turnover
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00315.xopenalex-snapshot
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00361.xopenalex-snapshot
Chief Executive Officer Equity Incentives and Accounting Irregularities
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00378.xopenalex-snapshot
Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00380.xopenalex-snapshot
The Regulation of Public Company Auditing: Evidence from the Transition to AS5
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00388.xopenalex-snapshot
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb03820.xopenalex-snapshot
Marketable Incentive Contracts and Capital Structure Relevance
inferredcites →https://doi.org/10.1111/j.1540-6261.2004.00672.xopenalex-snapshot
Information and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1756-2171.2008.00055.xopenalex-snapshot
Managerial hedging, equity ownership, and firm value
inferredcites →https://doi.org/10.1111/j.1911-3846.1996.tb00489.xopenalex-snapshot
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01037.xopenalex-snapshot
Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01122.xopenalex-snapshot
Internal Control Material Weaknesses and CFO Compensation*
inferredcites →https://doi.org/10.1111/jbfa.12126openalex-snapshot
CEO Risk‐Taking Incentives and the Cost of Equity Capital
inferredcites →https://doi.org/10.1142/9789814759588_0002openalex-snapshot
Theory of Rational Option Pricing
inferredcites →https://doi.org/10.1177/0148558x13477305openalex-snapshot
Shareholder Voting in Director Elections and Initial SOX Section 404 Reports
inferredcites →https://doi.org/10.1177/1536867x0400400206openalex-snapshot
Computing Interaction Effects and Standard Errors in Logit and Probit Models
inferredcites →https://doi.org/10.1506/car.26.2.9openalex-snapshot
Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control*
inferredcites →https://doi.org/10.19030/jabr.v29i3.7791openalex-snapshot
The Impact Of Performance-Based CEO And CFO Compensation On Internal Control Quality
inferredcites →https://doi.org/10.2139/ssrn.706701openalex-snapshot
The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures
inferredcites →https://doi.org/10.2307/2348093openalex-snapshot
Conditioning Diagnostics: Collinearity and Weak Data in Regression.
inferredcites →https://doi.org/10.2307/2491032openalex-snapshot
Portfolio Considerations in Valuing Executive Compensation
inferredcites →https://doi.org/10.2307/2491279openalex-snapshot
Shareholder Litigation and Corporate Disclosures
inferredcites →https://doi.org/10.2307/2678130openalex-snapshot
Demography of Risk Aversion
inferredcites →https://doi.org/10.2308/acch-50183openalex-snapshot
The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality
inferredcites →https://doi.org/10.2308/acch.2011.25.1.17openalex-snapshot
Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements
inferredcites →https://doi.org/10.2308/accr-10036openalex-snapshot
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
inferredcites →https://doi.org/10.2308/accr-10043openalex-snapshot
Internal Control Disclosures, Monitoring, and the Cost of Debt
inferredcites →https://doi.org/10.2308/accr-50878openalex-snapshot
Audit Fees and Social Capital
inferredcites →https://doi.org/10.2308/accr.2005.80.2.441openalex-snapshot
Equity Incentives and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2005.80.2.649openalex-snapshot
Audit Committee Quality and Internal Control: An Empirical Analysis
inferredcites →https://doi.org/10.2308/accr.2006.81.1.83openalex-snapshot
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
inferredcites →https://doi.org/10.2308/accr.2007.82.5.1141openalex-snapshot
Accruals Quality and Internal Control over Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2007.82.5.1255openalex-snapshot
Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures
inferredcites →https://doi.org/10.2308/accr.2008.83.1.217openalex-snapshot
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
inferredcites →https://doi.org/10.2308/accr.2008.83.3.665openalex-snapshot
Internal Control Weaknesses and Information Uncertainty
inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-snapshot
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
inferredcites →https://doi.org/10.2308/accr.2010.85.1.97openalex-snapshot
Comprehensive Income: Who's Afraid of Performance Reporting?
inferredcites →https://doi.org/10.2308/ajpt-10173openalex-snapshot
The Effect of Auditing Standard No. 5 on Audit Fees
inferredcites →https://doi.org/10.2308/ajpt-10268openalex-snapshot
The Failure to Remediate Previously Disclosed Material Weaknesses in Internal Controls
inferredcites →https://doi.org/10.2469/dig.v27.n2.79openalex-snapshot
An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4776835openalex-extracted
Is Internal Control More Efficient in Employee-Friendly Firms?
inferred← citeshttps://doi.org/10.1016/j.iref.2025.104659openalex-snapshot
AI adoption and ESG performance: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.irfa.2024.103875openalex-snapshot
Is internal control more efficient in employee-friendly firms?
inferred← citeshttps://doi.org/10.1080/00036846.2023.2267818openalex-snapshot
Research on the influence of equity incentive and internal control quality on company investment decision under the 14th five-year plan
inferred← citeshttps://doi.org/10.1080/1540496x.2022.2040986openalex-snapshot
Will the Narrowing Pay Gap in Chinese State-owned Enterprises Improve Internal Control Quality?
inferred← citeshttps://doi.org/10.1108/jocm-05-2023-0184openalex-snapshot
Too much of a good thing: the dual effect of executive equity incentives on corporate social responsibility performance
inferred← citeshttps://doi.org/10.1108/maj-09-2024-4493openalex-snapshot
CFOs with prior audit experience and internal control quality
inferred← citeshttps://doi.org/10.1111/ecpo.12279openalex-snapshot
Can government supervision alleviate the deviation of enterprises from the real economy to the financial sector: Evidence from China
inferred← citeshttps://doi.org/10.1111/jbfa.12396openalex-snapshot
Internal control quality and relationship‐specific investments by suppliers and customers
inferred← citeshttps://doi.org/10.1111/jbfa.12426openalex-snapshot
How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership
inferred← citeshttps://doi.org/10.1111/jbfa.12560openalex-snapshot
Internal control material weakness and CEO recruitment
inferred← citeshttps://doi.org/10.1111/jbfa.12613openalex-snapshot
Internal control material weakness disclosure and misstatement duration
inferred← citeshttps://doi.org/10.1111/jbfa.12670openalex-snapshot
The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting
inferred← citeshttps://doi.org/10.1111/jfir.12365openalex-snapshot
Executive compensation, internal control quality, and corporate social responsibility in China
inferred← citeshttps://doi.org/10.1371/journal.pone.0317123openalex-snapshot
How do inside directors affect corporate R&D investment? The moderating role of CEO equity incentives
inferred← citeshttps://doi.org/10.22495/cgsrv6i2p4openalex-snapshot
Female CEO and internal control weaknesses
inferred← citeshttps://doi.org/10.4236/me.2019.104081openalex-snapshot
A Literature Review of Directors’ Supervising Managers: Based on the Comparison of Equity Incentives and Monetary Salary Incentives
inferred← citeshttps://doi.org/10.5007/2175-8069.2021.e76636openalex-snapshot
Red flags de auditoria e divulgação das deficiências de controles internos nas empresas do IBRX 100
inferred← citeshttps://doi.org/10.52970/grar.v3i1.376openalex-snapshot
The Influence of Auditor Independence on Audit Quality: A Qualitative Research
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