COSO 2013的采用及其后果

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2021-10-01 DOI:10.2308/horizons-18-123

Amanuel F. Tadesse, G. Rosa, R. Parker

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引用次数: 2

摘要

COSO为企业制定了改进内部控制的框架，目的是减少欺诈和管理企业风险。这些框架被公司及其审计师广泛使用，以遵守《萨班斯-奥克斯利法案》（SOX）的内部控制要求。我们调查了涉及最新COSO内部控制框架（COSO 2013）的两个问题：企业决定及时采用该框架的决定因素；以及采用内部控制的后果。在我们的样本中，根据SOX 404报告内部控制问题的公司，特别是有信息技术（IT）问题的公司可能是后期采用者。关于采用的后果，对于后期采用者，我们发现使用修订后的COSO框架的公司报告IT相关控制薄弱环节的概率较低。我们还发现有证据表明，2013年COSO的采用有助于弥补内部控制的薄弱环节。

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The Adoption and Consequences of COSO 2013

COSO has developed frameworks for firms to improve their internal controls with the objective of reducing fraud and managing enterprise risk. The frameworks are widely used by firms and their auditors to comply with the internal control requirements of the Sarbanes-Oxley Act (SOX). We investigate two issues involving the most recent COSO internal control framework (COSO 2013): the determinants of a firm's decision to adopt it in a timely manner; and the consequences of adoption on internal controls. In our sample, firms that report internal control problems under SOX 404, especially firms with information technology (IT) problems, are likely to be late adopters. Regarding the consequences of adoption, for late adopters, we find that firms using the revised COSO framework have a lower probability of reporting weaknesses in IT-related controls. We also find evidence that COSO 2013 adoption is helpful in remediating internal control weaknesses.

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.