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Zur Erstellung des Jahresabschlusses durch den Wirtschaftsprüfer
Veit, Klaus-Rüdiger - 2005
Persistent link: https://www.econbiz.de/10011558812
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Financial restatement database
Sarbanes, Paul (contributor) - 2006
Persistent link: https://www.econbiz.de/10003461103
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Do firms become more conservative after financial restatements?
Huang, Rongbing; Shangguan, Zhaoyun; Vasudevan, Gopala - In: International journal of accounting and finance 1 (2008/09) 4, pp. 375-394
Persistent link: https://www.econbiz.de/10003920068
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The effect of auditing standard No. 5 on audit report lags
Mitra, Santanu; Song, Hakjoon; Yang, Joon Sun - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 507-527
Persistent link: https://www.econbiz.de/10011374542
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Zur Erstellung des Jahresabschlusses durch den Wirtschaftsprüfer
Veit, Klaus-Rüdiger - 2005
Persistent link: https://www.econbiz.de/10003206144
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Spiele zu Dritt, oder: fördern die Neuregelungen des Sarbanes-Oxley Act die Unabhängigkeit des Abschlussprüfers?
Stefani, Ulrike - In: Die Unternehmung : Swiss journal of business research … 57 (2003) 6, pp. 471-496
Persistent link: https://www.econbiz.de/10001874313
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Financial Restatements : An Analysis Pre-and–Post Sarbanes-Oxley (2000–2009)
Roybark, Helen M. - 2011
The ultimate objective of financial reporting is to provide transparent financial statements and disclosures that meet the informational needs of investors and other users of financial statements. One of the primary goals of the Sarbanes-Oxley Act (USHR 2002) is to provide more reliable...
Persistent link: https://www.econbiz.de/10013123899
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The role of timing and management's remediation actions in preventing failed remediation of material weaknesses in internal controls
Imdieke, Andrew J. - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 157-198
Persistent link: https://www.econbiz.de/10013165371