Board independence and internal control weakness : evidence from SOX 404 disclosures
Year of publication: |
May 2017
|
---|---|
Authors: | Chen, Yangyang ; Knechel, W. Robert ; Marisetty, Vijaya Bhaskar ; Truong, Cameron ; Veeraraghavan, Madhu |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 36.2017, 2, p. 45-62
|
Subject: | internal control weakness | board independence | unitary versus dual leadership | SOX 404 | Internes Kontrollsystem | Internal control | Corporate Governance | Corporate governance | Vorstand | Executive board |
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