The Certifying Triangle of Financial Reports
This research provides theoretical, regulatory, and empirical underpinnings that financial reports are the joint representation of the certifying triangle (i.e., CEO-CFO-Auditor). This research also finds that replacement of the CEO tends to reduce the survival rate of the CFO with the firm, and vic...
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| Format: | Others |
| Language: | en |
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LSU
2016
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| Online Access: | http://etd.lsu.edu/docs/available/etd-04112016-144544/ |