Dynamics of deterioration in internal control reported under SOX 404
Chunhua Chen, Tianze Li, Ruiqing Shao, Steven Xiaofan Zheng
| Year of publication: |
2019
|
|---|---|
| Authors: | Chen, Chunhua ; Li, Tianze ; Shao, Ruiqing ; Zheng, Xiaofan |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 61.2019, p. 228-240
|
| Subject: | Agency problem | Benchmark adjusted returns | Deterioration | Executive compensation | Internal control weakness | Restatement | Sarbanes-oxley act | Internes Kontrollsystem | Internal control | Prinzipal-Agent-Theorie | Agency theory | Corporate Governance | Corporate governance | Managervergütung | Berichtswesen | Reporting | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2019.02.009 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012205414