Insider trading, litigation concerns, and auditor going-concern opinions
Year of publication: |
2013
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Authors: | Chen, Chen ; Martin, Xiumin ; Wang, Xin |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 2, p. 365-393
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Subject: | insider trading | litigation risk | going-concern opinion | SOX | Insiderhandel | Insider trading | Wirtschaftsprüfung | Financial audit | Fortführungsprinzip | Going concern | Zivilprozess | Civil litigation | Internes Kontrollsystem | Internal control |
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