Investor demand for internal control audits of large U.S. companies : evidence from a regulatory exemption for M&A transactions
Year of publication: |
2019
|
---|---|
Authors: | Carnes, Robert R. ; Christensen, Dane M. ; Lamoreaux, Phillip T. |
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. 94.2019, 1, p. 71-99
|
Subject: | internal control | audit | Sarbanes-Oxley | political economy | Internes Kontrollsystem | Internal control | USA | United States | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance |
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