Internal Controls and Conditional Conservatism
This study examines the relation between internal controls and conditional conservatism (“conservatism”), also referred to as timely loss recognition. Using a sample of firms that disclose material weaknesses (MWs) in internal controls under the Sarbanes-Oxley Act (SOX), we find a positive relation...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2011
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/778 https://ink.library.smu.edu.sg/context/soa_research/article/1777/viewcontent/SSRN_id1340286.pdf |
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| Institution: | Singapore Management University |
| Language: | English |