SOX 404, auditor effort, and the prevention of financial report misstatements
Yuping Zhao, Jean C. Bedard, Rani Hoitash
| Year of publication: |
November 2017
|
|---|---|
| Authors: | Zhao, Yuping ; Bedard, Jean C. ; Hoitash, Rani |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 36.2017, 4, p. 151-177
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| Subject: | audit quality | internal controls | SOX 404(b) | restatements | material weakness | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Berichtswesen | Reporting | Corporate Governance | Corporate governance | Jahresabschluss | Financial statement | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-51687 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011789862