Chalmers, Keryn; Hay, David; Khlif, Hichem - In: Journal of Accounting Literature 42 (2018) 1, pp. 80-103
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...