Determinants of Internal Control Weaknesses

The major purpose of this paper is to find the financial and nonfinancial variables which would be useful in identifying companies with Sarbanes-Oxley Act internal control material weaknesses (MW). Recently, three research papers have been published on this topic based on different variables. Using...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Contemporary Management Research 2010-08, Vol.6 (2), p.159-176
Hauptverfasser:	Cheh, John J., Lee, Jang-hyung, Kim, Il-woon
Format:	Artikel
Sprache:	eng
Schlagworte:	Audits Compliance auditing Costs Data Mining Decision support systems Decision trees Financial reporting Independent variables Internal Control Material Weakness Internal controls Public companies Public Company Accounting Reform & Investor Protection Act 2002-US Retained earnings Sarbanes-Oxley Act Special purpose entities Studies Variables
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!