Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences* Article

Feng, Mei, Li, Chan, Raghunandan, K et al. (2021). Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences* . CONTEMPORARY ACCOUNTING RESEARCH, 39(1), 117-156. 10.1111/1911-3846.12728

keywords

  • BAD NEWS
  • Business & Economics
  • Business, Finance
  • CFO turnover
  • CONTROL DEFICIENCIES
  • CONTROL WEAKNESSES
  • CORPORATE GOVERNANCE
  • COST
  • DISCLOSURE
  • INFORMATION
  • MARKET REACTIONS
  • QUALITY
  • RISK
  • Social Sciences
  • auditor resignation
  • financial statement restatements
  • restatement of internal control reports

Digital Object Identifier (DOI)

publisher

  • WILEY

start page

  • 117

end page

  • 156

volume

  • 39

issue

  • 1