Material weakness remediation and earnings quality : a detailed examination by type of control deficiency
Year of publication: |
2012
|
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Authors: | Bedard, Jean C. ; Hoitash, Rani ; Hoitash, Udi ; Westermann, Kimberly |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 31.2012, 1, p. 57-78
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Subject: | Internes Kontrollsystem | Internal control | Störungsmanagement | Disruption management | Instandhaltung | Maintenance policy | Bilanzpolitik | Accounting policy | Prüfungsausschuss des Aufsichtsrats | Audit committee |
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