Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements
Year of publication: |
2012
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Authors: | Baber, William R. ; Liang, Lihong ; Zhu, Zinan |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 26.2012, 2, p. 219-237
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Subject: | Rechnungswesen | Accounting | Jahresabschluss | Financial statement | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Welt | World | Corporate Governance | Corporate governance | Internes Kontrollsystem | Internal control |
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