Impink, J.

10- fi rms fi ling fi lers control weakness fi lings material -25 section market disclosure delay explanation reaction accounting fi ling deadline deadline fi ling deadlines market reactions sample report fi scal years compliance section 404 compliance fication signi 10- k audit evidence variable result material weakness material weakness disclosures journal return timeliness information reason rm-year table market reaction 0.00 auditor model fi nancial section 404 accounting research fi ling delay material weaknesses fi ling delays incidence value signi ficantly nancial effect december increase ficant control weaknesses panel fi rm-years research year-end alford fi nding sox section 404 issue stock edgar change requirement fi ler management 123 sox category noti fication audit report signi ficant review