The effect of different levels of internal control over financial reporting regulation on the quality of accounting information : evidence from Korea
Kwangwuk Oh, Wooseok Choi, Seok Woo Jeong and Jinhan Pae
| Year of publication: |
2014
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|---|---|
| Authors: | Oh, Kwangwuk ; Choi, Wooseok ; Jeong, Seok Woo ; Pae, Jinhan |
| Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 21.2014, 4, p. 412-442
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| Subject: | ICFR | accounting information quality | discretionary accruals | SOX 404 | Informationswert | Information value | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Internes Kontrollsystem | Internal control | Südkorea | South Korea | Rückstellung | Accrual | Wirtschaftsprüfung | Financial audit |
| 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/10010411597