The impact of culture on internal control weaknesses : evidence from firms that cross-list in the U.S.
Maria T. Caban-Garcia, Carmen B. Ríos Figueroa, Karin A. Petruska
| Year of publication: |
2017
|
|---|---|
| Authors: | Caban-Garcia, Maria T. ; Figueroa, Carmen B. Ríos ; Petruska, Karin A. |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 16.2017, 3, p. 119-145
|
| Subject: | internal control over financial reporting | national culture | cross-listed firms | Sarbanes-Oxley Act (SOX) | Internes Kontrollsystem | Internal control | USA | United States | Zweitlisting | Dual listing | Corporate Governance | Corporate governance | Nationalkultur | National culture |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jiar-51916 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011819855