The Relationship between the Effectiveness of Internal Control and Firm Performance as well as the Reliability of Financial Reporting
碩士 === 國立成功大學 === 會計學系碩博士班 === 97 === This paper investigates the effect of different types of internal control material weaknesses and the number of material weakness on firm performance, financial statement restatement, and accounting errors. We focus on a sample of 1117 U.S. companies that disclo...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2009
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Online Access: | http://ndltd.ncl.edu.tw/handle/60723528159151446500 |