Hermanson, D., & Ye, Z. (2009). Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning under Section 302?
Auditing: A Journal of Practice & Theory 28(2): 247-271.
1. What is the issue being addressed in the paper?
2. Why is this issue important to practicing auditors?
3. What are the major findings of the paper?
4. What are the implications of these findings for audit quality (or audit practice) on the audit profession?
5. Describe the research methodology used as a basis for the conclusions.
6. Describe any limitations of the research that readers should be aware of.