Financial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls

Material TypeArticleLanguageEnglish
TitleFinancial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls Author(S)Aloke (Al) Ghosh (Author)
Abstract  Even before firms report internal control weaknesses under the Sarbanes–Oxley Act (SOX), they are characterized by structural problems, are prone to internal control weaknesses, and have low financial reporting quality..... ...Paginationp 318–349
SubjectEconomicsDescriptorsEconomics
Journal TitleJournal of Business Finance & Accounting  
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