IDENTIFYING CONTROL DEFICIENCIES – AN IMPORTANT COMPONENT OF MANAGEMENT’S ASSESSMENT
IDENTIFYING CONTROL DEFICIENCIES – AN IMPORTANT COMPONENT OF MANAGEMENT’S ASSESSMENT
Author(s): Luminiţa IonescuSubject(s): Economy
Published by: Addleton Academic Publishers
Summary/Abstract: Ashbaugh-Skaife et al. identify a sample of 2,103 firms that have disclosed the quality of their internal control and also have sufficient financial statement data to calculate our accrual quality measures. Stephens examines the impact of corporate governance quality on ICD disclosure/ nondisclosure in the SOX 302 regime, and the impact of corporate governance quality on the accurate assessment of the seriousness of the ICD.
Journal: Economics, Management, and Financial Markets
- Issue Year: 4/2009
- Issue No: 4
- Page Range: 160-165
- Page Count: 6
- Language: English
- Content File-PDF