Fargo, N.D. — Bonnie Klamm, associate professor of accounting and information systems at NDSU, co-wrote the article, “Determinants of the Persistence of Internal Control Weaknesses.” It will be published in Accounting Horizons, a quarterly journal of the American Accounting Association, in June 2012. The co-authors of the article include Kevin Kobelsky, from the University of Michigan – Dearborn, and Marcia Weidenmier Watson, from Mississippi State University.

According to the authors, the paper analyzes the degree material weaknesses in internal control reported under the Sarbanes-Oxley Act of 2002 affect the future reporting of material weaknesses. Particularly, they examined information technology and non-information technology material weaknesses and their breakdown into specific information technology-related entity-level, non-information technology-related entity-level and account-level deficiencies.