Enterprise Internal Control and Accounting Information Quality
نویسندگان
چکیده
منابع مشابه
Accounting Manipulation, Peer Pressure, and Internal Control∗
We study firms’investment in internal control to reduce accounting manipulation. We first show the peer pressure for manipulation: one manager manipulates more if he suspects that reports of peer firms are more likely to be manipulated. As a result, one firm’s investment in internal control has a positive externality on peer firms. It reduces its own manager’s manipulation, which, in turn, miti...
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ژورنال
عنوان ژورنال: Journal of Financial Risk Management
سال: 2017
ISSN: 2167-9533,2167-9541
DOI: 10.4236/jfrm.2017.61002