Management's responsibility acceptance, locus of breach, and investors' reactions to internal control reports
Tan Hun Tong, Yao Yu
| Year of publication: |
November 2018
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|---|---|
| Authors: | Tan Hun Tong ; Yu, Yao |
| 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. 93.2018, 6, p. 331-355
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| Subject: | internal controls over financial reporting | Section 404 of SOX | management explanation | locus of breach | triangle model of responsibility | responsibility assignment | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Corporate Governance | Corporate governance | Corporate Social Responsibility | Corporate social responsibility | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52077 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011966853