Does the format of internal control disclosures matter? : an experimental investigation of nonprofessional investor behavior
Year of publication: |
2021
|
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Authors: | Tadesse, Amanuel F. ; Murthy, Uday S. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 40.2021, 1, p. 91-106
|
Subject: | internal control weaknesses | material weakness | control deficiency | presentation format | disaggregation | SOX 404 | Sarbanes-Oxley | salience | processing fluency | Internes Kontrollsystem | Internal control | Experiment | Unternehmenspublizität | Corporate disclosure | Corporate Governance | Corporate governance |
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