Does the disclosure of internal control deficiency matter for accrual quality? : evidence from China
Kebin Deng, Fang Hu, Gary Gang Tian, Ziying Zhong
| Year of publication: |
2022
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|---|---|
| Authors: | Deng, Kebin ; Hu, Fang ; Tian, Gary Gang ; Zhong, Ziying |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 18.2022, 1, p. 1-20
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| Subject: | Accrual quality | Emerging market | Internal control deficiency | Mandatory disclosure | Internes Kontrollsystem | Internal control | China | Unternehmenspublizität | Corporate disclosure | Rückstellung | Accrual | Auskunftspflicht | Disclosure regulation | Schwellenländer | Emerging economies | Rechnungsabgrenzung | Accruals and deferrals | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2021.100282 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013210026