The mediated effect of SAS No. 99 and Sarbanes–Oxley officer certification on jurors’ evaluation of auditor liability
Year of publication: |
2010
|
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Authors: | Victoravich, Lisa M. |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 29.2010, 6, p. 559-577
|
Subject: | Bilanzdelikt | Accounting fraud | Internes Kontrollsystem | Internal control | Rechtsprechung | Court decisions | Wirtschaftsprüfung | Financial audit | Haftung | Liability | Experiment | USA | United States | Bilanzierungsgrundsätze | Accounting standards |
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