Udeh, Ifeoma - In: Journal of Accounting & Organizational Change 16 (2019) 1, pp. 31-45
Purpose: This paper aims to examine the effectiveness of the Committee of Sponsoring Organization’s 2013 Framework, by investigating how the number of auditor-reported material weaknesses compares for Early-, Timely- and Late-adopters of the framework, and how the number of auditor-reported...