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Erschienen in:
Fundamentals of Auditing Financial Reports Kapitel lesen Erstes Kapitel lesen

2024 | OriginalPaper | Buchkapitel

10. Sarbanes–OxleyEngagements

verfasst von : J. Christopher Westland

Erschienen in: Audit Analytics

Verlag: Springer International Publishing

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Abstract

Academic research on reporting from Sarbanes-Oxley Act of 2002 (SOX) has to date focused on internal consistency, compliance, and accrual accounting assessments. Some research has been performed on the related external risks such as fraud and security breaches. This chapter surveys what we know about compliance cost and information content of SOX filings, and provides machine learning tools to assess the information contained in SOX reports.

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Vorheriges Kapitel Substantive Tests
Nächstes Kapitel Blockchains, Large Language Models, Cybercrime, and Forensics
Literatur
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Metadaten
Titel
Sarbanes–OxleyEngagements
verfasst von
J. Christopher Westland
Copyright-Jahr
2024
Buch
Audit Analytics

Print ISBN: 978-3-031-47463-7

Electronic ISBN: 978-3-031-47464-4

Copyright-Jahr: 2024

DOI
https://doi.org/10.1007/978-3-031-47464-4_10