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
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| Authors: | Hwang, Seokyoun ; No, Won Gyun ; Kim, Jongkyum |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 36.2021, 3, p. 667-692
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| 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 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X20929854 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012593910