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National culture and internal control disclosures : a cross-country analysis
Hooghiemstra, Reggy; Hermes, Niels; Emanuels, Jim - In: Corporate governance : an international review 23 (2015) 4, pp. 357-377
Persistent link: https://www.econbiz.de/10011406484
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The association between corporate governance guidelines and risk management and internal control practices : evidence from a comparative study
Sarens, Gerrit; Christopher, Joe - In: Managerial auditing journal 25 (2010) 4, pp. 288-308
Persistent link: https://www.econbiz.de/10003993987
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Bringt das Bilanzrechtsmodernisierungsgesetz (BilMoG) auch "Euro-SOX"? ; ein kritischer Vergleich der europäischen und US-amerikanischen Vorschriften
Withus, Karl-Heinz - In: Zeitschrift für Corporate Governance : ZCG; Leitung … 4 (2009) 3, pp. 119-125
Persistent link: https://www.econbiz.de/10003844376
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Litigation risk and management reporting choice : a comparative study of PSLRA and SOX
Cefaratti, Meghann; Dorminey, Jack W.; Lin, Hui; Reed, Tracy - In: Managing reality : accountability and the miasma of …, (pp. 65-89). 2013
Persistent link: https://www.econbiz.de/10010209819
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Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment procedures
Bik, Olof; Hooghiemstra, Reggy - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 25-48
Persistent link: https://www.econbiz.de/10011975643
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The US concept of corporate governance under the Sarbanes-Oxley act of 2002 and its effects in Europe
Hellwig, Hans-Jürgen - In: European company and financial law review : ECFR 4 (2007) 3, pp. 417-433
Persistent link: https://www.econbiz.de/10003613884
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Reverse engineering SOX versus J-SOX : a lesson in legislative policy
Shishido, Zenichi; Ōsaki, Sadakazu - In: Enterprise law : contracts, markets, and laws in the US …, (pp. 349-366). 2013
Persistent link: https://www.econbiz.de/10010395949
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Corporate governance quality and non-financial KPI disclosure comparability : UK evidence
Bini, Laura; Giunta, Francesco; Miccini, Rebecca; … - In: Journal of management & governance 27 (2023) 1, pp. 43-74
Persistent link: https://www.econbiz.de/10014259007
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Cross-Country Differences in Disclosure Quality : A Study of Fair Value Disclosures by European Real Estate Companies
Sundgren, Stefan - 2015
Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment...
Persistent link: https://www.econbiz.de/10013030827
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Reporting on internal control in the UK and the US : insights from the Turnbull and Sarbanes-Oxley consultations
Spira, Laura F.; Gowthorpe, Catherine - 2008
Persistent link: https://www.econbiz.de/10003779935