Information technology capability, internal control effectiveness, and audit fees and delays
Yunhao Chen; Antoinette L. Smith; Jian Cao; Weidong Xia
| Year of publication: |
2014
|
|---|---|
| Authors: | Chen, Yunhao ; Smith, Antoinette L. ; Cao, Jian ; Xia, Weidong |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 28.2014, 2, p. 149-180
|
| Subject: | audit fees | audit delays | COSO | internal control weaknesses | IT capability | mediation effect | Sarbanes-Oxley Act of 2002 | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Informationstechnik | Information technology | Interne Revision | Internal audit |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010474847