The role of voluntary internal control reporting in earnings quality : evidence from China
Year of publication: |
2020
|
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Authors: | Ji, Xudong ; Kaplan, Steven E. ; Lu, Wei ; Qu, Wen |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 16.2020, 2, p. 1-24
|
Subject: | China | First-time reporting | Internal control reporting | Unqualified | Voluntary | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Wirtschaftsprüfung | Financial audit |
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