Direct and indirect effects of internal control weakness and external audit effort on accruals quality: Evidence from a unique Canadian regulatory setting

• Main Authors: LU, Hai, RICHARDSON, Gordon D, SALTERIO, Steven
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2010
• Subjects: Sarbanes-Oxley; Internal control; Accrual quality; Material weakness; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1603; https://ink.library.smu.edu.sg/context/soa_research/article/2630/viewcontent/SSRN_id1374495.pdf
• Institution: Singapore Management University

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MD&A). These disclosures are provided to investors without a definition of the weaknesses to be reported...