Earnings management and instances of material weaknesses reported under Sections 302 and 404
Year of publication: |
2022
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Authors: | Kwon, Shin Hyoung ; Deshmukh, Ashutosh |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 29.2022, 6, p. 1540-1559
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Subject: | earnings management | Internal control weakness | material weakness | multiple instances | Sarbanes-Oxley Act (SOX) | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy |
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