Optimal internal control regulation : standards, penalties, and leniency in enforcement
Stefan F. Schantl, Alfred Wagenhofer
| Year of publication: |
2021
|
|---|---|
| Authors: | Schantl, Stefan F. ; Wagenhofer, Alfred |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 40.2021, 3, p. 1-15
|
| Subject: | Accounting manipulation | Enforcement | Internal control regulation | Internal controls | Internes Kontrollsystem | Internal control | Rechtsdurchsetzung | Law enforcement | Regulierung | Regulation | Wirtschaftskriminalität | Economic crime | Interne Revision | Internal audit | Strafe | Punishment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2020.106803 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012545497