Honors Theses
Date of Award
2005
Document Type
Undergraduate Thesis
Department
Accountancy
First Advisor
Rick Elam
Relational Format
Dissertation/Thesis
Abstract
The reports issued by public accounting firms on ninety companies internal control over financial reporting were analyzed. The internal control reports gathered from the EDGAR database on the website of the Securities and Exchange Commission. The resulting data demonstrated different proportions of adverse pressed by different accounting firms, different proportions of adverse opinions issued for different size companies, and inconsistencies in the reports issued by separate accounting finns. An unexpectedly small number of adverse opinions were issued for the companies in the sample. Significant inconsistencies exist in the reports issued by various accounting firms. These inconsistencies point to the ambiguity of Auditing Standard 2 issued by the Public Company Accounting Oversight Board. were opinions ex IV
Recommended Citation
Jones, Austin Thomas, "An Early Evaluation of the Impact of Section 404 of the Sarbanes-Oxley Act on the Reports Issued by Public Accounting Firms" (2005). Honors Theses. 2040.
https://egrove.olemiss.edu/hon_thesis/2040
Accessibility Status
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