Audit committee member support for proposed audit adjustments : pre-SOX versus post-SOX judgments
Year of publication: |
2008
|
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Authors: | DeZoort, F. Todd ; Hermanson, Dana R. ; Houston, Richard W. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 27.2008, 1, p. 85-104
|
Subject: | Prüfungsausschuss des Aufsichtsrats | Audit committee | Internes Kontrollsystem | Internal control | Entscheidung unter Unsicherheit | Decision under uncertainty | Prinzipal-Agent-Theorie | Agency theory |
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