Earnings quality, internal control weaknesses and industry-specialist audits
Bikki Jaggi; Santanu Mitra; Mahmud Hossain
| Year of publication: |
2015
|
|---|---|
| Authors: | Jaggi, Bikki ; Mitra, Santanu ; Hossain, Mahmud |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 45.2015, 1, p. 1-32
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| Subject: | Discretionary accruals | Accruals quality | Audit quality | Internal control weaknesses | SOX Section 404 | Auditor’s industry specialization | Company-level and account-specific internal control weaknesses | Earnings quality | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Dienstleistungsqualität | Service quality | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011333141