Do managers make voluntary accounting changes in response to a material weakness in internal control?
Year of publication: |
May 2018
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Authors: | Keune, Marsha B. ; Keune, Timothy M. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 2, p. 107-137
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Subject: | material weakness | internal control | legitimacy | voluntary accounting changes | Internes Kontrollsystem | Internal control | Rechnungswesen | Accounting | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting |
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Business strategy, internal control over financial reporting, and audit reporting quality
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