How does internal control regulation affect financial reporting?
نویسندگان
چکیده
منابع مشابه
Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management
We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between inventoryrelated material weaknesses in internal control over financial reporting and firms’ inventory management. We find that firms with inventory-related material weaknesses have systematically lower inventory turnover ratios and are more like...
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ژورنال
عنوان ژورنال: Journal of Accounting and Economics
سال: 2010
ISSN: 0165-4101
DOI: 10.1016/j.jacceco.2009.07.002