SOX 404, auditor effort, and the prevention of financial report misstatements
Year of publication: |
November 2017
|
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Authors: | Zhao, Yuping ; Bedard, Jean C. ; Hoitash, Rani |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 36.2017, 4, p. 151-177
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Subject: | audit quality | internal controls | SOX 404(b) | restatements | material weakness | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality |
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