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...

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Bibliographic Details
Main Authors: Chih-wei Huang, 黃誌緯
Other Authors: Syou-Ching Lai
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/60723528159151446500