Do quarterly and annual financial statements reflect similar financial statement error in the post-SOX era?
Erik S. Boyle, Melissa F. Lewis-Western, Timothy A. Seidel
| 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 | Jahresabschluss | Financial statement | Wirtschaftsprüfung | Financial audit | Bilanzanalyse | Financial statement analysis | Internes Kontrollsystem | Internal control | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JFR-2020-003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012663667