The Experts below are selected from a list of 60 Experts worldwide ranked by ideXlab platform

Kimberly D Westermann - One of the best experts on this subject based on the ideXlab platform.

  • material weakness remediation and earnings quality a detailed examination by type of Control Deficiency
    Auditing-a Journal of Practice & Theory, 2012
    Co-Authors: Jean C Bedard, Rani Hoitash, Udi Hoitash, Kimberly D Westermann
    Abstract:

    SUMMARY: This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving Controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with availability of company resources and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremed...

  • material weakness remediation and earnings quality a detailed examination by type of Control Deficiency
    Social Science Research Network, 2011
    Co-Authors: Jean C Bedard, Rani Hoitash, Udi Hoitash, Kimberly D Westermann
    Abstract:

    This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving Controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with resource availability and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremediated for two years are significantly associated with increased abnormal accruals, regardless of type.

Jean C Bedard - One of the best experts on this subject based on the ideXlab platform.

  • material weakness remediation and earnings quality a detailed examination by type of Control Deficiency
    Auditing-a Journal of Practice & Theory, 2012
    Co-Authors: Jean C Bedard, Rani Hoitash, Udi Hoitash, Kimberly D Westermann
    Abstract:

    SUMMARY: This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving Controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with availability of company resources and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremed...

  • material weakness remediation and earnings quality a detailed examination by type of Control Deficiency
    Social Science Research Network, 2011
    Co-Authors: Jean C Bedard, Rani Hoitash, Udi Hoitash, Kimberly D Westermann
    Abstract:

    This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving Controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with resource availability and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremediated for two years are significantly associated with increased abnormal accruals, regardless of type.

Rani Hoitash - One of the best experts on this subject based on the ideXlab platform.

  • material weakness remediation and earnings quality a detailed examination by type of Control Deficiency
    Auditing-a Journal of Practice & Theory, 2012
    Co-Authors: Jean C Bedard, Rani Hoitash, Udi Hoitash, Kimberly D Westermann
    Abstract:

    SUMMARY: This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving Controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with availability of company resources and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremed...

  • material weakness remediation and earnings quality a detailed examination by type of Control Deficiency
    Social Science Research Network, 2011
    Co-Authors: Jean C Bedard, Rani Hoitash, Udi Hoitash, Kimberly D Westermann
    Abstract:

    This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving Controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with resource availability and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremediated for two years are significantly associated with increased abnormal accruals, regardless of type.

Udi Hoitash - One of the best experts on this subject based on the ideXlab platform.

  • material weakness remediation and earnings quality a detailed examination by type of Control Deficiency
    Auditing-a Journal of Practice & Theory, 2012
    Co-Authors: Jean C Bedard, Rani Hoitash, Udi Hoitash, Kimberly D Westermann
    Abstract:

    SUMMARY: This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving Controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with availability of company resources and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremed...

  • material weakness remediation and earnings quality a detailed examination by type of Control Deficiency
    Social Science Research Network, 2011
    Co-Authors: Jean C Bedard, Rani Hoitash, Udi Hoitash, Kimberly D Westermann
    Abstract:

    This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving Controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with resource availability and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremediated for two years are significantly associated with increased abnormal accruals, regardless of type.

Francis Degache - One of the best experts on this subject based on the ideXlab platform.

  • sensorimotor Control Deficiency in recurrent anterior shoulder instability assessed with a stabilometric force platform
    Journal of Shoulder and Elbow Surgery, 2014
    Co-Authors: Pascal Edouard, D Gasq, P Calmels, Francis Degache
    Abstract:

    Background Deficiencies in both afferent proprioceptive information and efferent motor responses have been independently reported in patients with recurrent anterior shoulder instability. We used a validated force platform method to analyze the association between the stabilometric parameters of the upper limb as representative of the shoulder's sensorimotor Control and clinical glenohumeral joint instability. Methods We enrolled 32 patients with unilateral recurrent anterior post-traumatic shoulder dislocation, on the dominant side in 13 patients (DIG) and the non-dominant side in 19 patients (NDIG) and 16 healthy nonathletic subjects (CG). Displacements of the Center of Pressure were measured by a Win-Posturo® Medicapteurs force platform in the upper limb weight-bearing position with the lower limbs resting on a table up to the anterior superior iliac spines. The association between stabilometric values and clinical shoulder instability was analyzed by side-to-side comparisons and comparisons to a Control group. Results For CG and NDIG, there were no side-to-side differences. For DIG, stabilometric values were significantly higher on the dominant pathological shoulder side than on the healthy contralateral non-dominant side ( P P Conclusion Sensorimotor Control Deficiency was associated with recurrent anterior shoulder instability, especially in patients with the pathological shoulder on their dominant side. Using a force platform to assess sensorimotor Control of the shoulder is feasible in patients with shoulder instability, and can allow assessment of the global sensorimotor Control Deficiency present in unstable shoulders.