{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,2,21]],"date-time":"2025-02-21T14:21:26Z","timestamp":1740147686944,"version":"3.37.3"},"reference-count":93,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2020,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may not adequately test related manual and systems internal controls. We use a multiple method approach to examine how auditors evaluate one important component of ICFR, the financial close process, and whether they evaluate it differently when conducting a SOX 404(b) integrated versus a financial statement audit. Interviewees relied heavily on walkthroughs, and tended to perform only cursory reviews of entity-level controls related to the financial close process. In addition, they often failed to test the link between the general ledger and supporting systems, including evaluating related access controls. Financial statement-only auditors were more likely to re-perform key controls than rely on cursory walkthroughs. Auditors performing integrated audits appeared to over-rely on ICFR findings when conducting financial statement audits.<\/jats:p>\n               <jats:p>Data Availability:\u2002Interview data are available from the first author. PCAOB inspection reports are publicly available.<\/jats:p>","DOI":"10.2308\/isys-18-055","type":"journal-article","created":{"date-parts":[[2019,11,1]],"date-time":"2019-11-01T00:30:38Z","timestamp":1572568238000},"page":"77-103","source":"Crossref","is-referenced-by-count":3,"title":["SOX 404(b) Audits: Evidence from Auditing the Financial Close Process of the Accounting System"],"prefix":"10.2308","volume":"34","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-8744-0735","authenticated-orcid":true,"given":"Diane J.","family":"Janvrin","sequence":"first","affiliation":[{"name":"Iowa State University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3405-0105","authenticated-orcid":true,"given":"Maureen Francis","family":"Mascha","sequence":"additional","affiliation":[{"name":"Purdue University Northwest"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9016-4313","authenticated-orcid":true,"given":"Melvin A.","family":"Lamboy-Ruiz","sequence":"additional","affiliation":[{"name":"Georgia Southern University"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2019,10,31]]},"reference":[{"key":"2024082915333416900_i1558-7959-34-3-77-Abbott1","doi-asserted-by":"crossref","unstructured":"Abbott,\n              L. 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K.,\n             and\n\t\t\t\t\t\tGendronY.\n          2015.\n\t\t\t\t\tQualitative research in auditing: A methodological roadmap.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory34 (\n\t\t\t\t\t2):\n\t\t\t\t\t147\u2013\n\t\t\t\t\t165.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-10423","DOI":"10.2308\/ajpt-10423"},{"key":"2024082915333416900_i1558-7959-34-3-77-PricewaterhouseCoopersPwC2","unstructured":"PricewaterhouseCoopers (PwC).\n          2007.\n\t\t\t\t\tHow to achieve more timely, accurate and transparent reporting through a smarter close.\n\t\t\t\t\tAvailable at https:\/\/www.pwc.com\/us\/en\/advisory-services\/assets\/transparent_reporting.pdf"},{"key":"2024082915333416900_i1558-7959-34-3-77-PublicCompanyAccountingOversightBoardPCAOB1","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n          2004.\n\t\t\t\t\tAn Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements: Auditing Standard No. 2.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPCAOB."},{"key":"2024082915333416900_i1558-7959-34-3-77-PublicCompanyAccountingOversightBoardPCAOB2","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n          2007.\n\t\t\t\t\tAn Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements: Auditing Standard No. 5.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPCAOB."},{"key":"2024082915333416900_i1558-7959-34-3-77-PublicCompanyAccountingOversightBoardPCAOB3","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n          2010\n          a.\n          \n            Audit Planning: Auditing Standard No. 9\n          .\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPCAOB."},{"key":"2024082915333416900_i1558-7959-34-3-77-PublicCompanyAccountingOversightBoardPCAOB4","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n          2010\n          b.\n          \n            Identifying and Assessing Risks of Material Misstatement: Auditing Standard No. 12\n          .\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPCAOB."},{"key":"2024082915333416900_i1558-7959-34-3-77-PublicCompanyAccountingOversightBoardPCAOB5","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n          2010\n          c.\n          \n            Audit Evidence: Auditing Standard No. 15\n          .\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPCAOB."},{"key":"2024082915333416900_i1558-7959-34-3-77-PCAOB7","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n          2013a.\n\t\t\t\t\tReport on 2012 Inspection of Ernst & Young LLP (June 28).\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPCAOB."},{"key":"2024082915333416900_i1558-7959-34-3-77-PublicCompanyAccountingOversightBoardPCAOB6","unstructured":"Public Company Accounting Oversight Board (PCAOB).\n          2013b.\n\t\t\t\t\tConsiderations for Audits of Internal Control over Financial Reporting: Staff Practice Alert No. 11.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPCAOB."},{"key":"2024082915333416900_i1558-7959-34-3-77-Robb1","doi-asserted-by":"crossref","unstructured":"Robb,\n              D. 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M.\n          2017.\n\t\t\t\t\tMultinational group audits: Problems faced in practice and opportunities for research.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory36 (\n\t\t\t\t\t3):\n\t\t\t\t\t159\u2013\n\t\t\t\t\t183.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-51667","DOI":"10.2308\/ajpt-51667"},{"key":"2024082915333416900_i1558-7959-34-3-77-Trompeter1","doi-asserted-by":"crossref","unstructured":"Trompeter,\n              G.,\n             and\n\t\t\t\t\t\tWrightA. M.\n          2010.\n\t\t\t\t\tThe world has changed\u2014Have analytical procedure practices?Contemporary Accounting Research27 (\n\t\t\t\t\t2):\n\t\t\t\t\t669\u2013\n\t\t\t\t\t700.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1911-3846.2010.01021.x","DOI":"10.1111\/j.1911-3846.2010.01021.x"},{"key":"2024082915333416900_i1558-7959-34-3-77-Tucker1","unstructured":"Tucker,\n              T.\n            \n          \n          2016.\n\t\t\t\t\tStopping the madcap spring to close the books.\n\t\t\t\t\tAvailable at: https:\/\/www.cfo.com\/auditing\/2016\/03\/stopping-madcap-sprint-close-books\/"},{"key":"2024082915333416900_i1558-7959-34-3-77-Wagner1","unstructured":"Wagner,\n              S.,\n             and\n\t\t\t\t\t\tDittmarL.\n          2006.\n\t\t\t\t\tThe unexpected benefits of Sarbanes-Oxley.\n\t\t\t\t\tAvailable at: https:\/\/hbr.org\/2006\/04\/the-unexpected-benefits-of-sarbanes-oxley"},{"key":"2024082915333416900_i1558-7959-34-3-77-Walworth1","unstructured":"Walworth,\n              M.,\n             and\n\t\t\t\t\t\tHaleV.\n          2017.\n\t\t\t\t\tLearn from PCAOB inspection reports: Your prescription for better audits.\n\t\t\t\t\tAvailable at: http:\/\/info.gaapdynamics.com\/pcaob-ebook?hsCtaTracking=840e86fe-a694-40bb-a897-13b2e4649474%7C2936c74f-f23d-4d4e-8bed-14e64880caf1"},{"key":"2024082915333416900_i1558-7959-34-3-77-Yin1","unstructured":"Yin,\n              R. 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Working paper, University of Houston and Bentley University."},{"key":"2024082915333416900_i1558-7959-34-3-77-Zubizarreta1","unstructured":"Zubizarreta,\n              G.\n            \n          \n          2013.\n\t\t\t\t\tHow to safely race to an optimized financial close.\n\t\t\t\t\tFinancial Executive Magazine (\n\t\t\t\t\tSeptember)."}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/34\/3\/77\/9624\/i1558-7959-34-3-77.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/34\/3\/77\/9624\/i1558-7959-34-3-77.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:15:36Z","timestamp":1724951736000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/34\/3\/77\/1172\/SOX-404-b-Audits-Evidence-from-Auditing-the"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,10,31]]},"references-count":93,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2019,10,31]]},"published-print":{"date-parts":[[2020,9,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-18-055","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"type":"electronic","value":"1558-7959"},{"type":"print","value":"0888-7985"}],"subject":[],"published":{"date-parts":[[2019,10,31]]}}}