The impact of the Sarbanes-Oxley Act on the integrity of financial reporting : was it meritorious?
Year of publication: |
2023
|
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Authors: | Bajra, Ujkan Q. ; Aliu, Florin ; Krasniqi, Armand ; Fejza, Ejup |
Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 34.2023, 3, p. 184-196
|
Subject: | corporate governance quality | discretionary accruals | earnings management | financial reporting integrity | regulatory policies | Sarbanes-Oxley Act | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Regulierung | Regulation | Bilanzrecht | Accounting law | Rechnungswesen | Accounting |
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