An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting
Audrey A. Gramling, Edward F. O'Donnell, and Scott D. Vandervelde
| Year of publication: |
2013
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|---|---|
| Authors: | Gramling, Audrey A. ; O'Donnell, Edward F. ; Vandervelde, Scott D. |
| 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. 27.2013, 2, p. 249-269
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| Subject: | audit judgments | control deficiency | internal control over financial reporting | material weakness | operating effectiveness | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Berichtswesen | Reporting |