XBRL mandate and timeliness of financial reporting : the effect of internal control problems

Seokyoun Hwang, Won Gyun No, and Jongkyum Kim

Year of publication:	2021
Authors:	Hwang, Seokyoun ; No, Won Gyun ; Kim, Jongkyum
Subject:	internal control \| control deficiencies \| XBRL \| filing delays \| Internes Kontrollsystem \| Internal control \| Berichtswesen \| Reporting \| Jahresabschluss \| Financial statement \| Elektronischer Datenaustausch \| Electronic data interchange \| Interne Revision \| Internal audit

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