SOX 404(b) audits : evidence from auditing the financial close process of the accounting system
Diane J. Janvrin, Maureen Francis Mascha, Melvin A. Lamboy-Ruiz
| Year of publication: |
2020
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| Authors: | Janvrin, Diane J. ; Mascha, Maureen Francis ; Lamboy-Ruiz, Melvin |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 34.2020, 3, p. 77-103
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| Subject: | auditing financial close process | information technology general controls | internal controls | SOX 404 (b) integrated audit | PCAOB inspection reports | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Jahresabschlussprüfung | Financial statement audit | Corporate Governance | Corporate governance | Informationstechnik | Information technology |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/isys-18-055 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012321354