Value relevance of voluntary internal control certification : an information asymmetry perspective
Year of publication: |
November 2017
|
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Authors: | Garg, Mukesh |
Published in: |
Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 42.2017, 4, p. 527-559
|
Subject: | Auditor | bid-ask spread | certification | corporate governance | financial reporting | information asymmetry | internal controls | value relevance | Internes Kontrollsystem | Internal control | Asymmetrische Information | Asymmetric information | Corporate Governance | Corporate governance | Informationswert | Information value | Wirtschaftsprüfung | Financial audit | Geld-Brief-Spanne | Bid-ask spread | Unternehmenspublizität | Corporate disclosure |
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