Auditor attestation under SOX Section 404 and earnings informativeness
Year of publication: |
2013
|
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Authors: | Chen, Lucy Huajing ; Krishnan, Jayanthi ; Sami, Heibatollah ; Zhou, Haiyan |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 32.2013, 1, p. 61-84
|
Subject: | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy | Auskunftspflicht | Disclosure regulation | USA | United States |
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