Evaluating the credibility of voluntary internal controls certification
Year of publication: |
2017
|
---|---|
Authors: | Garg, Mukesh ; Gul, Ferdinand A. ; Wickramanayake, Jayasinghe |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 16.2017, 3, p. 91-117
|
Subject: | accruals quality | audit fees | certification | corporate governance | financial reporting | internal controls | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance | Rückstellung | Accrual | Wirtschaftsprüfung | Financial audit | Standardisierung | Standardization |
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