Does audit quality influence the relation between earnings management and internal control weakness in the post -SOX period
Judith van Ravenstein; Georgios Georgakopoulos; Petros Kalantonis; Panagiotis Kaldis
| Year of publication: |
2013
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| Authors: | Ravenstein, Judith van ; Georgakopoulos, Georgios ; Kalantonis, Petros ; Kaldis, Panagiotis |
| Published in: |
International journal of sustainable economies management : an official publication of the Information Resources Management Association. - Hershey, Pa. : IGI Publ., ISSN 2160-9659, ZDB-ID 2673199-X. - Vol. 2.2013, 2, p. 70-100
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| Subject: | Audit Quality | Big Four Auditor | Discretionary Accruals | Earnings Management | Material Weakness | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Dienstleistungsqualität | Service quality | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010243585