Do SOX 404 control audits and management assessments improve overall internall control system quality?
Year of publication: |
September 2016
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Authors: | Schroeder, Joseph H. ; Shepardson, Marcy L. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 5, p. 1513-1541
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Subject: | internal control quality | SOX Section 404 | internal control audits | PCAOB Auditing Standard No. 5 (AS5) | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Qualitätsmanagement | Quality management | Jahresabschlussprüfung | Financial statement audit |
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