The effect of internal control and risk management regulation on earnings quality: Evidence from Germany-Reference-Cited by-同舟云学术

The effect of internal control and risk management regulation on earnings quality: Evidence from Germany

Published:2014-01 Issue:1 Volume:33 Page:1-31
ISSN:0278-4254
Container-title:Journal of Accounting and Public Policy
language:en
Short-container-title:Journal of Accounting and Public Policy

Author:

Brown Nerissa C.,Pott Christiane,Wömpener Andreas

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference88 articles.

1. The relative informativeness of accounting disclosures in different countries;Alford;Journal of Accounting Research,1993

2. How does internal control regulation affect financial reporting?;Altamuro;Journal of Accounting and Economics,2010

3. The effect of SOX internal control deficiencies and their remediation on accrual quality;Ashbaugh-Skaife;The Accounting Review,2008

4. The effect of internal control deficiencies on firm risk and cost of equity;Ashbaugh-Skaife;Journal of Accounting Research,2009

5. Corporate governance and financial reporting at Daimler-Benz (DaimlerChrysler) AG: from a “stakeholder” toward a “shareholder value” model;Ball,2004

Cited by 56 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Does Regulatory Reform of Internal Controls in China Improve Internal Control Effectiveness? Role of Corporate Social Responsibility Engagement;Journal of International Accounting Research;2023-07-01

2. Local government competitiveness analysis using the perspective of organizational excellence: Evidence from Indonesia;Problems and Perspectives in Management;2023-05-12

3. Relevance of internal controls for risk management: empirical evidence from the perception of its executors and reviewers in a multinational company;Corporate Governance: The International Journal of Business in Society;2023-03-02

4. The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market;Cogent Business & Management;2023-01-08

5. Research on internal control optimization of Financial Sharing Center Based on fuzzy mathematics theory and quality function deployment theory;Journal of Intelligent & Fuzzy Systems;2023-01-05