Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation : further evidence from U.S.-listed foreign firms
Year of publication: |
2020
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Authors: | Liu, Wu-Po ; Huang, Hua Wei |
Published in: |
International business review : the official journal of the European International Business Academy. - Amsterdam [u.a.] : Elsevier, ISSN 0969-5931, ZDB-ID 1164338-9. - Vol. 29.2020, 5, p. 1-11
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Subject: | Auditor realignments | Code law | Common law | Earnings quality | Internal control material weakness | U.S.-listed foreign firms | Voluntary adoption | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Multinationales Unternehmen | Transnational corporation | Selbstverpflichtung | Voluntary agreement |
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