Papers by hamungala mulambo
Journal of Accounting and Economics, Jan 1, 2007
We examine determinants of weaknesses in internal control for 779 firms disclosing material weakn... more We examine determinants of weaknesses in internal control for 779 firms disclosing material weaknesses from August 2002 to August 2005. We find that these firms tend to be smaller, younger, financially weaker, more complex, growing rapidly, or undergoing restructuring. Firms with more serious entity-wide control problems are smaller, younger and weaker financially, while firms with less severe, account-specific problems are healthy financially but have complex, diversified, and rapidly changing operations. Finally, we find that the determinants also vary based on the specific reason for the material weakness, consistent with each firm facing their own unique set of internal control challenges.
Spring, Jan 1, 2004
Abstract Oriented toward concepts rather than procedures and based on materials which have appear... more Abstract Oriented toward concepts rather than procedures and based on materials which have appeared in previous publications with a major portion taken from the author's experiences. Reflects the author's perspective on the financial reporting environment and ...
The updated 4th Edition of THE ENTREPRENEUR'S GUIDE TO BUSINESS LAW takes you through th... more The updated 4th Edition of THE ENTREPRENEUR'S GUIDE TO BUSINESS LAW takes you through the various stages of starting a business--from start-up and growth to an initial public offering--while highlighting the legal preparations and pitfalls that go along with them. ...
American Business Law Journal, Jan 1, 2001
American Business Law Journal, Jan 1, 1997
American Business Law Journal, Jan 1, 1989
... LJ 52 (1977) ; Fisher, A Role for Jurisprudence in the Business Law Curriculum 15 ... 114 The... more ... LJ 52 (1977) ; Fisher, A Role for Jurisprudence in the Business Law Curriculum 15 ... 114 The approach toward universalization in the text is not purely Kantian. ... educational experience, their exclusivity would, in cognitive developmental theory, undermine the moral maturation of ...
Boston: Little, Brown, Jan 1, 1963
... Comprehensive Guide to Opinion Letter Practice. 3d ed. 2003. Show details. Lou R. Kling and E... more ... Comprehensive Guide to Opinion Letter Practice. 3d ed. 2003. Show details. Lou R. Kling and Eileen T. Nugent. Negotiated Acquisitions of Companies, Subsidiaries and Divisions. 1994. Show details. Section of Business Law, American ...
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Papers by hamungala mulambo