The effect of external audits of internal control over financial reporting on financial reporting for clients of big 4, second-tier, and small audit firms
David N. Herda; Matthew A. Notbohm; Thomas D. Dowdell
| Year of publication: |
2014
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|---|---|
| Authors: | Herda, David N. ; Notbohm, Matthew A. ; Dowdell, Thomas D. |
| Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 26.2014, 1, p. 98-103
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| Subject: | Internal control over financial reporting | Internal control audit | Sarbanes-Oxley Act | Section 404 | Big 4 | Second-tier | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010388499