Do quarterly and annual financial statements reflect similar financial statement error in the post-SOX era?
Year of publication: |
2021
|
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Authors: | Boyle, Erik S. ; Lewis-Western, Melissa F. ; Seidel, Timothy A. |
Published in: |
Journal of financial reporting : a publication of the Financial Accounting and Reporting Section of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 2380-2154, ZDB-ID 3063413-1. - Vol. 6.2021, 1, p. 1-31
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Subject: | financial regulation | PCAOB | financial reporting quality | financial statement error | SOX | audits | auditing | reviews | assurance levels | Bendford's Law | Wirtschaftsprüfung | Financial audit | Jahresabschluss | Financial statement | Internes Kontrollsystem | Internal control |
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