Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Antoinette L. Smith, Yibo (James) Zhang, Peter C. Kipp
| Year of publication: |
2019
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|---|---|
| Authors: | Smith, Antoinette L. ; Zhang, Yibo ; Kipp, Peter C. |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 33.2019, 3, p. 1-17
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| Subject: | cloud-computing | XBRL | risk disclosure | financial reporting quality | accounting reporting complexity | ICFR | material weakness | Berichtswesen | Reporting | Rechnungswesen | Accounting | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure | Risikomanagement | Risk management | Informationswert | Information value | Öffentlichkeitsarbeit | Public relations | Risiko | Risk | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/isys-52134 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012153880