{"id":"https://openalex.org/W2140689459","doi":null,"title":"STOCK INVESTORSRESPONSE TO DISCLOSURES OF MATERIAL WEAKNESSES IN INTERNAL CONTROL","display_name":"STOCK INVESTORSRESPONSE TO DISCLOSURES OF MATERIAL WEAKNESSES IN INTERNAL CONTROL","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2140689459","mag":"2140689459"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:ami:journl:v:10:y:2011:i:3:p:397-423","doi":null,"is_oa":false,"landing_page_url":"http://online-cig.ase.ro/RePEc/ami/articles/10_3_6.pdf","pdf_url":"http://online-cig.ase.ro/RePEc/ami/articles/10_3_6.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://hdl.handle.net/10419/310468","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Mirela Dobre","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Mirela Dobre","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.405,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.94380835,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"10","issue":"3","first_page":"397","last_page":"423"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.004800000227987766,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.003700000001117587,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sarbanes-oxley-act-section-404","display_name":"Sarbanes-Oxley Act Section 404","score":0.9459999799728394},{"id":"https://openalex.org/keywords/internal-control-over-financial-reporting","display_name":"internal control over financial reporting","score":0.9620000123977661},{"id":"https://openalex.org/keywords/material-weaknesses","display_name":"material weaknesses","score":0.5329999923706055},{"id":"https://openalex.org/keywords/bid-ask-spread","display_name":"bid-ask spread","score":0.8289999961853027},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.968999981880188},{"id":"https://openalex.org/keywords/compliance-costs","display_name":"compliance costs","score":0.6060000061988831},{"id":"https://openalex.org/keywords/financial-statement-credibility","display_name":"financial statement credibility","score":0.5860000252723694},{"id":"https://openalex.org/keywords/investor-confidence","display_name":"investor confidence","score":0.49300000071525574},{"id":"https://openalex.org/keywords/accelerated-filers","display_name":"accelerated filers","score":0.5820000171661377}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6458232402801514},{"id":"https://openalex.org/C90329073","wikidata":"https://www.wikidata.org/wiki/Q914232","display_name":"Ask price","level":2,"score":0.6063941717147827},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5918948650360107},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.588634192943573},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.5758244395256042},{"id":"https://openalex.org/C12559387","wikidata":"https://www.wikidata.org/wiki/Q185142","display_name":"Initial public offering","level":2,"score":0.4729606509208679},{"id":"https://openalex.org/C2779815580","wikidata":"https://www.wikidata.org/wiki/Q856418","display_name":"Sarbanes\u2013Oxley Act","level":3,"score":0.42754796147346497},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.41465091705322266},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3335704207420349},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2736828029155731},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.10311383008956909},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06438866257667542},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:RePEc:ami:journl:v:10:y:2011:i:3:p:397-423","doi":null,"is_oa":false,"landing_page_url":"http://online-cig.ase.ro/RePEc/ami/articles/10_3_6.pdf","pdf_url":"http://online-cig.ase.ro/RePEc/ami/articles/10_3_6.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:2140689459","doi":null,"is_oa":false,"landing_page_url":"https://cig.ase.ro/repec/ami/articles/10_3_6.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764691195","display_name":"Journal of Accounting and Management Information Systems","issn_l":"1583-4387","issn":["1583-4387"],"is_oa":false,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj"],"host_organization":"https://openalex.org/P4310314528","host_organization_name":"Bucharest Academy of Economic Studies","host_organization_lineage":["https://openalex.org/P4310314528"],"host_organization_lineage_names":["Bucharest Academy of Economic Studies"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Management Information Systems","raw_type":null},{"id":"pmh:oai:econstor.eu:10419/310468","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/310468","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:article"}],"best_oa_location":{"id":"pmh:oai:econstor.eu:10419/310468","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/310468","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W1964411194","https://openalex.org/W1999918735","https://openalex.org/W2004143035","https://openalex.org/W2028529908","https://openalex.org/W2056109906","https://openalex.org/W2072230298","https://openalex.org/W2085561425","https://openalex.org/W2102896483","https://openalex.org/W2118304594","https://openalex.org/W2118600904","https://openalex.org/W2130954557","https://openalex.org/W2134764504","https://openalex.org/W2135327730","https://openalex.org/W2282044143","https://openalex.org/W3122540092","https://openalex.org/W3122659459","https://openalex.org/W3123195224","https://openalex.org/W3123307641","https://openalex.org/W3123735705","https://openalex.org/W3124375173","https://openalex.org/W3125373908","https://openalex.org/W3125499115"],"related_works":["https://openalex.org/W2135468244","https://openalex.org/W1029619418","https://openalex.org/W2521034651","https://openalex.org/W7111060475","https://openalex.org/W3122540092","https://openalex.org/W2160097913","https://openalex.org/W1549588146","https://openalex.org/W2347061057","https://openalex.org/W2124621674","https://openalex.org/W4231089818"],"abstract_inverted_index":{"There":[0],"has":[1],"been":[2],"some":[3],"controversy":[4],"regarding":[5],"the":[6,9,22,25,37,54,73,89,105,110,121,125,135,138,147,156],"burden":[7],"that":[8,146],"Sarbanes-Oxley":[10],"Section":[11,34],"404":[12,35],"(SOX":[13],"404)":[14],"casts":[15],"on":[16,53],"American":[17],"public":[18,49],"companies":[19],"and":[20,116],"whether":[21],"benefits":[23],"outweigh":[24],"costs":[26],"of":[27,36,56,75,91,124,131,140],"compliance.":[28],"Starting":[29],"with":[30],"November":[31],"15,":[32],"2004,":[33],"Act":[38],"requires":[39],"all":[40],"accelerated":[41],"firms":[42,133],"(with":[43],"at":[44],"least":[45],"$75":[46],"million":[47],"in":[48,88,98,134],"equity)":[50],"to":[51,68,82,119],"report":[52],"effectiveness":[55],"their":[57],"internal":[58],"controls":[59],"over":[60],"financial":[61,84,92],"reporting.":[62],"Reporting":[63],"under":[64],"SOX":[65,141],"is":[66,145],"meant":[67],"improve":[69],"investor":[70],"confidence":[71],"concerning":[72],"stock":[74,102],"a":[76,96,129,151],"specific":[77],"company":[78],"by":[79,113,154],"adding":[80],"credibility":[81],"its":[83],"statements.":[85],"An":[86],"increase":[87],"quality":[90],"information":[93,99],"should":[94],"determine":[95],"reduction":[97],"asymmetry":[100],"among":[101],"investors,":[103],"narrowing":[104],"bid-ask":[106,126,157],"spread.":[107,158],"I":[108],"use":[109],"model":[111],"developed":[112],"Bollen,":[114],"Smith":[115],"Whaley":[117],"(2004)":[118],"separate":[120],"cost":[122],"components":[123],"spread":[127],"for":[128],"sample":[130],"compliant":[132],"period":[136],"surrounding":[137],"implementation":[139],"404.":[142],"The":[143],"expectation":[144],"passage":[148],"did":[149],"have":[150],"positive":[152],"effect,":[153],"reducing":[155]},"counts_by_year":[{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
