XBRL mandate and timeliness of financial reporting : the effect of internal control problems
Year of publication: |
2021
|
---|---|
Authors: | Hwang, Seokyoun ; No, Won Gyun ; Kim, Jongkyum |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 36.2021, 3, p. 667-692
|
Subject: | internal control | control deficiencies | XBRL | filing delays | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Jahresabschluss | Financial statement | Interne Revision | Internal audit |
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