Exploring Sarbanes-Oxley's effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective
Year of publication: |
2010
|
---|---|
Authors: | Ugrin, Joseph C. ; Odom, Marcus D. |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 29.2010, 5, p. 439-458
|
Subject: | Internes Kontrollsystem | Internal control | IFRS | Bilanzdelikt | Accounting fraud | Experiment | USA | United States |
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