Do management reports on internal control over financial reporting improve financial reporting?
Year of publication: |
2014
|
---|---|
Authors: | Dowdell, Thomas D. ; Herda, David N. ; Notbohm, Matthew A. |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 26.2014, 1, p. 104-109
|
Subject: | Internal control over financial reporting | Accrual quality | Sarbanes-Oxley Act | Section 404 | Management reports | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy |
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