Determinants of the severity of legal and employment consequences for CPAs named in SEC accounting and auditing enforcement releases
Year of publication: |
February (I) 2018
|
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Authors: | Juric, Daniella ; O'Connell, Brendan ; Rankin, Michaela ; Birt, Jacqueline |
Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 147.2018, 3, p. 545-563
|
Subject: | Accounting and auditing enforcement releases (AAERs) | CPAs | Institutional theory | SEC litigation | Corporate fraud | Wirtschaftsprüfung | Financial audit | Rechtsdurchsetzung | Law enforcement | Wirtschaftskriminalität | Economic crime |
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