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~subject:"Betriebliche Finanzwirtschaft"
~subject:"Regulation"
~type_genre:"Article in journal"
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Accounting horizons : a quarterly publication of the American Accounting Association
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The effectiveness of SOX regulation : an interview study of corporate directors
Cohen, Jeffrey R.
;
Hayes, Colleen
;
Krishnamoorthy, Ganesh
; …
- In:
Behavioral research in accounting
25
(
2013
)
1
,
pp. 61-87
Persistent link: https://www.econbiz.de/10009731393
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How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environ...
Cohen, Jeffrey R.
;
Krishnamoorthy, Ganesh
;
Peytcheva, …
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
3
,
pp. 579-601
Persistent link: https://www.econbiz.de/10010199060
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