Does SOX 404 have teeth? : consequences of the failure to report existing internal control weaknesses
Year of publication: |
2015
|
---|---|
Authors: | Rice, Sarah C. ; Weber, David P. ; Wu, Biyu |
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. 90.2015, 3, p. 1169-1200
|
Subject: | Sarbanes-Oxley Act | internal controls | enforcement | restatements | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance | Unternehmenspublizität | Corporate disclosure |
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