Auditors’ liability, investments, and capital markets : a potential unintended consequence of the Sarbanes-Oxley Act
Year of publication: |
2012
|
---|---|
Authors: | Deng, Mingcherng ; Melumad, Nahum D. ; Shibano, Toshiyuki |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 50.2012, 5, p. 1179-1215
|
Subject: | Internes Kontrollsystem | Internal control | Abschlussprüferrecht | Audit regulation | USA | United States |
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