Do SOX 404 control audits and management assessments improve overall internall control system quality?
Joseph H. Schroeder, Marcy L. Shepardson (Indiana University)
| Year of publication: |
September 2016
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|---|---|
| Authors: | Schroeder, Joseph H. ; Shepardson, Marcy L. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 5, p. 1513-1541
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| Subject: | internal control quality | SOX Section 404 | internal control audits | PCAOB Auditing Standard No. 5 (AS5) | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Qualitätsmanagement | Quality management | Interne Revision | Internal audit | Dienstleistungsqualität | Service quality | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51360 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011564238