Unintended consequences of granting small firms exemptions from securities regulation : evidence from the Sarbanes-Oxley Act
Feng Gao, Joanna Shuang Wu, and Jerold Zimmerman
| Year of publication: |
2009
|
|---|---|
| Authors: | Gao, Feng ; Wu, Joanna Shuang ; Zimmerman, Jerold |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 47.2009, 2, p. 459-506
|
| Subject: | Internes Kontrollsystem | Internal control | KMU | SME | Normbefolgung | Legal compliance | Verhalten in Organisationen | Organizational behaviour | Jahresabschluss | Financial statement |
| Extent: | graph. Darst. |
|---|---|
| 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/10003840030