Do control effectiveness disclosures require SOX 404(b) internal control audits? : a natural experiment with small US public companies
William R. Kinney and Marcy L. Shepardson
| Year of publication: |
2011
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|---|---|
| Authors: | Kinney, William R. ; Shepardson, Marcy L. |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 49.2011, 2, p. 413-448
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| Subject: | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Aktiengesellschaft | Listed company | KMU | SME | USA | United States | 2004-2008 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009126088