Internal control material weakness disclosure and misstatement duration
Year of publication: |
2023
|
---|---|
Authors: | Mao, Juan ; Ye, Zhongxia |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 1/2, p. 118-151
|
Subject: | internal control material weakness | misstatements | restatements | Sarbanes-Oxley Act | Section 302 | Section 404(a) | Section 404(b) | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Unternehmenspublizität | Corporate disclosure |
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