Are material weaknesses in internal controls associated with poor M&A decisions? : evidence from goodwill impairment
Year of publication: |
November 2018
|
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Authors: | Caplan, Dennis H. ; Dutta, Saurav K. ; Liu, Alfred Zhu |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 4, p. 49-74
|
Subject: | internal control | material weaknesses | SOX 404 | goodwill impairment | mergers and acquisitions | Internes Kontrollsystem | Internal control | Geschäftswert | Goodwill | Übernahme | Takeover | Corporate Governance | Corporate governance |
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