Determinants and consequences of noncompliance with the 2013 COSO framework
Kunsu Park, Juan Qin, Timothy Seidel, Jian Zhou
| Year of publication: |
2021
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|---|---|
| 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
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| Subject: | COSO 2013 internal control framework | Noncompliance | internal controls | Investor perceptions | Regulatory scrutiny | Accounting conservatism | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2021.106899 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013204804