A theory of assurance : balancing costly formal control with tone at the top
Year of publication: |
2022
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Authors: | Penno, Mark |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 68.2022, 1, p. 654-668
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Subject: | tone at the top | formal control | SOX | COSO | audit risk | Internes Kontrollsystem | Internal control | Risikomanagement | Risk management | Wirtschaftsprüfung | Financial audit |
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