Investor perceptions of government deregulation : evidence from Section 404 of the Sarbanes-Oxley Act
Year of publication: |
2021
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Authors: | Hoffmann, Benjamin W. ; Campbell, John L. ; Smith, Jason |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 35.2021, 2, p. 57-81
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Subject: | regulation | internal control effectiveness | financial reporting quality | audit quality | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Regulierung | Regulation | Corporate Governance | Corporate governance | Deregulierung | Deregulation | Dienstleistungsqualität | Service quality |
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