SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Determinants and consequences of noncompliance with the 2013 COSO framework · Study

ArticleShelves

ArticleDeterminants and consequences of noncompliance with the 2013 COSO framework

Kunsu Park2021

OA

Articlegreen2021

Determinants and consequences of noncompliance with the 2013 COSO framework

Kunsu Park · Juan Qin · Timothy A. Seidel · Jian Tao Zhou

18 citations·0/0 files stored·Journal of Accounting and Public Policy

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 18 citations exist upstream.

References

1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997The conservatism principle and the asymmetric timeliness of earnings1 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 1998The Effect of Audit Quality on Earnings Management*2008Analyst coverage and earnings management 2004Audit Committee Characteristics and Restatements 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?

Cited by

2025Does the 2013 COSO internal control framework improve the information environment in the U.S. capital markets?

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2010Internal Controls and Conditional Conservatismarticle · 20 shared references 2016Internal control weakness and accounting conservatism in Chinaarticle · 17 shared references 2015Audit Committee Characteristics and Accounting Conservatismarticle · 15 shared references 2013Internal Control Weaknesses and Accounting Conservatismarticle · 15 shared references 2012Ethnicity and accounting conservatism: Malaysian evidencearticle · 15 shared references 2016Understanding the Relation between Financial Reporting Quality and Audit Qualityarticle · 14 shared references

Details

Year2021

Typearticle

Published2021-08-30

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations18

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jaccpubpol.2021.106899

openalex_workW3192085041

Links

Imported from OpenAlex (CC0) — nothing here is generated.