Can short sellers detect internal control material weaknesses? : evidence from Section 404 of the Sarbanes-Oxley Act
Zvi Singer, Yan Wang, and Jing Zhang
| Year of publication: |
2022
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|---|---|
| Authors: | Singer, Zvi ; Wang, Yan ; Zhang, Jing |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 37.2022, 1, p. 3-38
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| Subject: | internal control material weaknesses | Section 404 of the Sarbanes–Oxley Act | severe internal control problems | short selling | triggering events | Internes Kontrollsystem | Internal control | Leerverkauf | Short selling |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X17748524 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012794259