Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures
Year of publication: |
April/May 2017
|
---|---|
Authors: | Ge, Weili ; Koester, Allison ; McVay, Sarah |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 63.2017, 2/3, p. 358-384
|
Subject: | Internal controls over financial reporting | Regulation | Disclosure accuracy | Non-accelerated filers | Section 404 | Internes Kontrollsystem | Internal control | Unternehmenspublizität | Corporate disclosure | KMU | SME | Wirtschaftsprüfung | Financial audit |
-
Dong, Bei, (2020)
-
Abed, Ibtihal A., (2022)
-
Do audit fees reflect risk premiums for control risk?
Jiang, Wei, (2015)
- More ...
-
Ge, Weili, (2017)
-
Internal Control over Financial Reporting and Resource Extraction : Evidence from China*
Ge, Weili, (2021)
-
Determinants of weaknesses in internal control over financial reporting
Doyle, Jeffrey, (2007)
- More ...