Management reporting on internal control and accruals quality : insights from a "comply-or-explain" internal control regime
Katrien Van de Poel and Ann Vanstraelen
| Year of publication: |
2011
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|---|---|
| Authors: | Van De Poel, Katrien ; Vanstraelen, Ann |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 30.2011, 3, p. 181-209
|
| Subject: | Berichtswesen | Reporting | Internes Kontrollsystem | Internal control | Rückstellung | Accrual | Corporate Governance | Corporate governance | Niederlande | Netherlands |
| 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/10009301870