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Top Executive Background and Financial Reporting Choice
Brochet, Francois - 2018
We study the role of executive functional background in explaining management discretion in financial reporting. Taking goodwill impairment as our reporting setting, we focus on top executives (CEOs and CFOs) whose employment history includes experience in investment banking, private equity,...
Persistent link: https://www.econbiz.de/10012940523
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Discussion of do control effectiveness disclosures require SOX 404(b) internal control audits?
McVay, Sarah - In: Journal of accounting research 49 (2011) 2, pp. 449-456
Persistent link: https://www.econbiz.de/10009126087
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Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies
Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192
Persistent link: https://www.econbiz.de/10010425025
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Determinants of weaknesses in internal control over financial reporting
Doyle, Jeffrey; Ge, Weili; McVay, Sarah - In: Journal of accounting & economics 44 (2007) 1/2, pp. 193-223
Persistent link: https://www.econbiz.de/10003541630
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Factors related to internal control disclosure : a discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007)
Leone, Andrew J. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 224-237
Persistent link: https://www.econbiz.de/10003541645
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Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures
Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384
Persistent link: https://www.econbiz.de/10011730321