Determinants and consequences of noncompliance with the 2013 COSO framework
Year of publication: |
2021
|
---|---|
Authors: | Park, Kunsu ; Qin, Juan ; Seidel, Thimothy ; Zhou, Jian |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 40.2021, 6, p. 1-21
|
Subject: | COSO 2013 internal control framework | Noncompliance | internal controls | Investor perceptions | Regulatory scrutiny | Accounting conservatism | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance |
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