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Seen and not seen : system friction and the battle over corporate governance

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Effect of human resource investments in internal controls on goodwill impairment

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The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements

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Does accrual management impair the performance of earnings-based valuation models?

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Internal controls and conditional conservatism

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Earnings management to round EPS up a cent : an examination of company size in the post-SOX era

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The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts’ Evaluation of the Reliability of Future Financial Statements

Asare, Stephen Kwaku - 2012

We examine the joint effects of the reporting threshold (more than remote versus reasonably possible) and type of control deficiency (entity level versus account specific) described in the adverse report on internal controls on equity analysts' evaluation of the reliability of a company's future...

Persistent link: https://www.econbiz.de/10013110033