Unexpected consequences : the effects on non-accelerated filers of an accelerated filing deadline and SOX Section 404
Bei Dong, Stefanie L. Tate, Le Emily Xu
| Year of publication: |
2020
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|---|---|
| Authors: | Dong, Bei ; Tate, Stefanie L. ; Xu, Le |
| 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. 34.2020, 3, p. 87-112
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| Subject: | Sarbanes-Oxley Act | Section 404 | audit report delay | unintended consequences | non-accelerated filers | shortened filing deadline | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/horizons-18-066 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012306155