Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity Article

Smith, Antoinette L, Zhang, Yibo James, Kipp, Peter C. Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity . JOURNAL OF INFORMATION SYSTEMS, 33(3), 1-17. 10.2308/isys-52134

cited authors

  • Smith, Antoinette L; Zhang, Yibo James; Kipp, Peter C

published in

keywords

  • BENEFITS
  • BUSINESS
  • Business & Economics
  • Business, Finance
  • EXTENSIONS
  • FILINGS
  • ICFR
  • INTERNAL CONTROL
  • MANAGEMENT
  • QUALITY
  • STANDARDIZATION
  • Social Sciences
  • XBRL
  • XBRL DISCLOSURES
  • accounting reporting complexity
  • cloud-computing
  • financial reporting quality
  • material weakness
  • risk disclosure

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC

start page

  • 1

end page

  • 17

volume

  • 33

issue

  • 3