Discussion of unintended consequences of granting small firms exemptions from securities regulation : evidence from the Sarbanes-Oxley Act
Year of publication: |
2009
|
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Authors: | Hayes, Rachel M. |
Other Persons: | Gao, Feng (reviewed) ; Wu, Joanna Shuang (reviewed) ; Zimmerman, Jerold (reviewed) |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 47.2009, 2, p. 507-518
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Subject: | KMU | SME | Internes Kontrollsystem | Internal control |
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