Accelerated filing deadlines, internal controls, and financial statement quality : the case of originating misstatements
Colleen M. Boland, Scott N. Bronson, and Chris E. Hogan
| Year of publication: |
2015
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|---|---|
| Authors: | Boland, Colleen M. ; Bronson, Scott N. ; Hogan, Chris E. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 3, p. 551-575
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| Subject: | accelerated filing | financial statement restatements | Sarbanes-Oxley Act | filing lags | internal controls | Internes Kontrollsystem | Internal control | Jahresabschluss | Financial statement | Bilanzanalyse | Financial statement analysis | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011374537