The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements
Chan Li, K.K. Raman, Lili Sun, Rong Yang
| Year of publication: |
2020
|
|---|---|
| Authors: | Li, Chan ; Raman, K. K. ; Sun, Lili ; Yang, Rong |
| Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 54.2020, 3, p. 981-1009
|
| Subject: | SOX 404 audit | AS2 | AS5 | Internal controls | Additional audit effort | Financial misstatements | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-019-00814-7 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012233107