Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting*-Reference-Cited by-同舟云学术

Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting*

Published:2011-02-14 Issue:2 Volume:28 Page:675-707
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:

Author:

Lu Hai,Richardson Gordon,Salterio Steven

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference62 articles.

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2. American Institute of Certified Public Accountants 1997 The auditor’s consideration of the internal audit function in an audit of financial statements http://www.aicpa.org/download/members/div/auditstd/AU-00322.PDF

3. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits;Ashbaugh-Skaife;Journal of Accounting and Economics,2007

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

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