Are material weaknesses in internal controls associated with poor M&A decisions? : evidence from goodwill impairment
Dennis H. Caplan, Saurav K. Dutta, Alfred Zhu Liu
| Year of publication: |
November 2018
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|---|---|
| Authors: | Caplan, Dennis H. ; Dutta, Saurav K. ; Liu, Alfred Zhu |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 4, p. 49-74
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| Subject: | internal control | material weaknesses | SOX 404 | goodwill impairment | mergers and acquisitions | Internes Kontrollsystem | Internal control | Geschäftswert | Goodwill | Übernahme | Takeover | Unternehmensbewertung | Firm valuation | IFRS | Berichtswesen | Reporting | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-51740 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011975648