Direct and indirect effects of internal control weakness and external audit effort on accruals quality: Evidence from a unique Canadian regulatory setting
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...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2010
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| Subjects: | |
| 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 |
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| Institution: | Singapore Management University |
| Language: | English |