Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality? Article

Westfall, Tiffany J, Myring, Mark. (2022). Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality? . ADVANCES IN ACCOUNTING, 59 10.1016/j.adiac.2022.100617

cited authors

  • Westfall, Tiffany J; Myring, Mark

authors

publication date

  • December 1, 2022

published in

keywords

  • AUDIT QUALITY
  • Business & Economics
  • Business, Finance
  • CONTROL DEFICIENCIES
  • COSTS
  • DETERMINANTS
  • FIRMS
  • Initial public offerings
  • Internal control
  • MANAGEMENT
  • MARKET
  • Managerial ability
  • Material weakness
  • SARBANES-OXLEY
  • SOX 404
  • STYLE
  • Social Sciences
  • UNCERTAINTY
  • Voluntary disclosure

Digital Object Identifier (DOI)

publisher

  • ELSEVIER

volume

  • 59