Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation : further evidence from U.S.-listed foreign firms
Wu-Po Liu, Hua-Wei Huang
| Year of publication: |
2020
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|---|---|
| Authors: | Liu, Wu-Po ; Huang, Hua Wei |
| Published in: |
International business review : the official journal of the European International Business Academy. - Amsterdam [u.a.] : Elsevier, ISSN 0969-5931, ZDB-ID 1164338-9. - Vol. 29.2020, 5, p. 1-11
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| Subject: | Auditor realignments | Code law | Common law | Earnings quality | Internal control material weakness | U.S.-listed foreign firms | Voluntary adoption | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Multinationales Unternehmen | Transnational corporation | Selbstverpflichtung | Voluntary agreement | Corporate Governance | Corporate governance | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ibusrev.2020.101712 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012303671