Enterprise risk management and the financial reporting process : the experiences of audit committee members, CFOs, and external auditors
Alternative title: | Gestion du risque d’entreprise et processus d’information financière : expériences des membres du comité d’audit, des directeurs financiers et des auditeurs externes |
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Year of publication: |
2017
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Authors: | Cohen, Jeffrey ; Krishnamoorthy, Ganesh ; Wright, Arnold |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 34.2017, 2, p. 1178-1209
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Subject: | Prüfungsausschuss des Aufsichtsrats | Audit committee | Risikomanagement | Risk management | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Rechnungswesen | Accounting |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in französischer Sprache |
Other identifiers: | 10.1111/1911-3846.12294 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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