Internal audit outsourcing and the risk of misleading or fraudulent financial reporting : did Sarbanes-Oxley get it wrong?
Year of publication: |
2012
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Authors: | Prawitt, Douglas F. ; Sharp, Nathan Y. ; Wood, David A. |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 29.2012, 4, p. 1109-1136
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Subject: | Interne Revision | Internal audit | Outsourcing | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Bilanzdelikt | Accounting fraud | Risiko | Risk | USA | United States |
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