Sarbanes-Oxley and public reporting on internal control : hasty reaction or delayed action?
Year of publication: |
2013
|
---|---|
Authors: | Gupta, Parveen P. ; Weirich, Thomas R. ; Turner, Lynn E |
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. 27.2013, 2, p. 371-408
|
Subject: | audit of internal control | financial reporting | internal control | Sarbanes-Oxley Act of 2002 | Section 404 | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit |
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