Late for a very important date : financial reporting and audit implications of late 10-K filings
Year of publication: |
June 2016
|
---|---|
Authors: | Cao, Jian ; Chen, Feng ; Higgs, Julia L. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 21.2016, 2, p. 633-671
|
Subject: | Restatements | Office size | Late SEC filings | Financial reporting quality | Big 4 auditors | Accruals | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting |
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