How understandable are SOX 404 auditors reports?
J. Efrim Boritz, Louise Hayes, Lev M. Timoshenko
| Year of publication: |
2020
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|---|---|
| Authors: | Boritz, Jefim E. ; Hayes, Louise ; Timoshenko, Lev M. |
| Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 39.2020, p. 1-22
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| Subject: | SOX 404 reports | Readability | Understandability | Internal control weaknesses | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.accinf.2020.100486 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012428116