Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting
Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis These disclosures are provided to investors without a definition of the weaknesses to be reported, without im...
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| Published in | Contemporary accounting research Vol. 28; no. 2; pp. 675 - 707 |
|---|---|
| Main Authors | , , |
| Format | Journal Article |
| Language | English |
| Published |
Oxford, UK
Blackwell Publishing Ltd
01.06.2011
CAAA Canadian Academic Accounting Association |
| Subjects | |
| Online Access | Get full text |
| ISSN | 0823-9150 1911-3846 |
| DOI | 10.1111/j.1911-3846.2010.01058.x |
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| Abstract | Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis These disclosures are provided to investors without a definition of the weaknesses to be reported, without implementation effectiveness testing, with no direct management certification, and with no external audit of such disclosures. The authors use ordinary least squares regression and path analysis embedded in a structural model to examine the association between the strength of internal control and accrual quality in order to infer whether these disclosures are credible. The modest substitution effect implies that auditors cannot fully compensate for poor internal control by increased substantive work, which is per se evidence justifying some form of internal control disclosures for investors. Overall, their results suggest that lower cost SOX North disclosures are credible. This informs the cost-benefit debate facing regulators around the globe seeking alternatives to the costly US model of internal control reporting. |
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| AbstractList | Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis These disclosures are provided to investors without a definition of the weaknesses to be reported, without implementation effectiveness testing, with no direct management certification, and with no external audit of such disclosures. The authors use ordinary least squares regression and path analysis embedded in a structural model to examine the association between the strength of internal control and accrual quality in order to infer whether these disclosures are credible. The modest substitution effect implies that auditors cannot fully compensate for poor internal control by increased substantive work, which is per se evidence justifying some form of internal control disclosures for investors. Overall, their results suggest that lower cost SOX North disclosures are credible. This informs the cost-benefit debate facing regulators around the globe seeking alternatives to the costly US model of internal control reporting. Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MD&A). These disclosures are provided to investors without a definition of the weaknesses to be reported, without implementation effectiveness testing, with no direct management certification, and with no external audit of such disclosures. The authors use ordinary least squares regression and path analysis embedded in a structural model to examine the association between the strength of internal control and accrual quality in order to infer whether these disclosures are credible. The modest substitution effect implies that auditors cannot fully compensate for poor internal control by increased substantive work, which is per se evidence justifying some form of internal control disclosures for investors. Overall, their results suggest that lower cost SOX North disclosures are credible. This informs the cost-benefit debate facing regulators around the globe seeking alternatives to the costly US model of internal control reporting. |
| Author | Richardson, Gordon Lu, Hai Salterio, Steven |
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| BackLink | http://www.econis.eu/PPNSET?PPN=667688919$$DView this record in ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften |
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| Notes | Accepted by Michel Magnan. We thank Joseph Carcello, Gus De Franco, Paul Griffin, Chris Hogan, Ole-Kristian Hope, Bill Kinney, David Lont, Sarah McVay, Thomas Scott, Dan Simunic, Michael Stein, Michael Welker, Michael Willenborg, Minlei Ye, two anonymous referees, and workshop participants at the University of British Columbia, University of Toronto, 2008 CAAA, 2008 AFAANZ, and 2010 EAA annual conferences for their suggestions. We acknowledge the financial support from Social Sciences and Humanities Research Council of Canada, Rotman school of Management, and CA-Queen's Centre for Governance. Richardson is grateful to KPMG for the financial support. Salterio is grateful to PricewaterhouseCooper and Thomas O'Neill for their financial support. We thank Yiwei Dou, Yanju Liu, Regan Schmidt, Kevin Jason Veenstra, Choong-Yuel Yoo, Youli Zou, Michael Sullivan, Qui Chen, and 18 recent Queen's BCOMM graduates from the classes of 2005, 2006, 2007 and 2008 for their research assistance. ArticleID:CARE1058 istex:18200E4D9F36A660538743869655865140BB29D5 ark:/67375/WNG-PT8QS0VL-W Accepted by Michel Magnan. We thank Joseph Carcello, Gus De Franco, Paul Griffin, Chris Hogan, Ole‐Kristian Hope, Bill Kinney, David Lont, Sarah McVay, Thomas Scott, Dan Simunic, Michael Stein, Michael Welker, Michael Willenborg, Minlei Ye, two anonymous referees, and workshop participants at the University of British Columbia, University of Toronto, 2008 CAAA, 2008 AFAANZ, and 2010 EAA annual conferences for their suggestions. We acknowledge the financial support from Social Sciences and Humanities Research Council of Canada, Rotman school of Management, and CA‐Queen’s Centre for Governance. Richardson is grateful to KPMG for the financial support. Salterio is grateful to PricewaterhouseCooper and Thomas O’Neill for their financial support. We thank Yiwei Dou, Yanju Liu, Regan Schmidt, Kevin Jason Veenstra, Choong‐Yuel Yoo, Youli Zou, Michael Sullivan, Qui Chen, and 18 recent Queen’s BCOMM graduates from the classes of 2005, 2006, 2007 and 2008 for their research assistance. SourceType-Scholarly Journals-1 ObjectType-Feature-1 content type line 14 ObjectType-Article-2 content type line 23 |
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| SubjectTerms | Auditing Canada Control theory Cost-benefit analysis Disclosure Internal control Internal controls Internes Kontrollsystem Investors Kanada Least squares method Management techniques Rechnungsabgrenzung Regression analysis Studies U.S.A |
| Title | Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting |
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