Earnings quality, internal control weaknesses and industry-specialist audits
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
|
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 | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy |
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