Unraveling financial fraud : the role of the board of directors and external advisors in conducting independent internal investigations
Year of publication: |
2022
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Authors: | Files, Rebecca ; Liu, Xing |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 3, p. 1905-1948
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Subject: | cooperation | accounting irregularities | audit committee | executive turnover | internal investigation | SEC enforcement | Betrug | Fraud | Corporate Governance | Corporate governance | Prüfungsausschuss des Aufsichtsrats | Audit committee | Board of Directors | Board of directors | Führungskräfte | Managers | Vorstand | Executive board | Wirtschaftsprüfung | Financial audit | Großbritannien | United Kingdom |
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