Earnings management of firms reporting material internal control weaknesses under Section 404 of the Sarbanes-Oxley Act
Year of publication: |
2008
|
---|---|
Authors: | Chan, Kam C. ; Farrell, Barbara ; Lee, Picheng |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 27.2008, 2, p. 161-179
|
Subject: | Bilanzpolitik | Accounting policy | Internes Kontrollsystem | Internal control | Schätzung | Estimation | USA | United States |
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