Information Content of Internal Control Weaknesses: The Evidence from Japan
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- Ji, Xu-dong & Lu, Wei & Qu, Wen, 2017. "Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(1), pages 27-44.
- Tatiana Mazza & Stefano Azzali, 2014. "The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 55-77.
- repec:eee:joacli:v:42:y:2019:i:c:p:80-103 is not listed on IDEAS
More about this item
KeywordsInternal control; Event study; Sarbanes–Oxley Act; Disclosure; Regulation; Institution;
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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