Determinan dan Konsekuensi Pelaporan Kelemahan Material Pengendalian Internal dalam Konteks the Sarbanes Oxley Act Of 2002

Susanto, Djoko (2012) Determinan dan Konsekuensi Pelaporan Kelemahan Material Pengendalian Internal dalam Konteks the Sarbanes Oxley Act Of 2002. Jurnal Akuntansi dan Manajemen, 23 (3). pp. 227-247. ISSN 0853-1259

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Official URL: https://stieykpn.ac.id/journal/index.php/jam/issue...

Abstract

The Sarbanes-Oxley Act of 2002 (specifically sections 302 and 404) requires companies that file annual financial reports with the US Securities and Exchange Commission to report on management’s responsibilities to establish and maintain adequate internal controls over the company’s financial reporting process, as well as auditors’ assessment of the effectiveness of those controls (SEC 2012). Internal control is broadly defined as a process, influenced by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: i) effectiveness and efficiency of operations; ii) reliability of financial reporting; and iii) compliance with applicable laws and regulations (COSO 1992). This study will first present a discussion on how academic researchers have used data contained in publicly available internal control reports to execute their research analyses. Next, a review of the academic research investigating the determinants as well as the consequences of internal control material weaknesses will be presented, followed by a review of more recent studies examining the ability or inability of companies to remediate internal control problems. Given the significant amount of regulatory and public attention placed on the quality and reliability of a company’s internal controls and financial reporting, an understanding of the determinants and consequences of internal control failures is warranted for academics, regulators, and practitioners.

Item Type: Article
Uncontrolled Keywords: internal control over financial reporting; internal control material weakness; Sarbanes-Oxley Act; Section 404 of Sarbanes-Oxley; Section 302 of Sarbanes- Oxley
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 Apr 2020 03:41
Last Modified: 13 Jul 2020 03:33
URI: http://repository.stieykpn.ac.id/id/eprint/835

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