The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses
Volume: 37, Pages: 100454 - 100454
Published: Jun 1, 2020
Abstract
The PCAOB's audit firm inspections drive audit focus and costs. The PCAOB's 2010-initiated increased emphasis on internal control audit work intensified concern over internal control weaknesses (ICW). IT-related material weaknesses (ITMW) have emerged as particularly significant with PCAOB reports (2008, 2012) highlighting on-going deficiencies in IT controls auditing and the 2015 PCAOB brief noting an on-going focus on recurring audit...
Paper Details
Title
The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses
Published Date
Jun 1, 2020
Volume
37
Pages
100454 - 100454
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