CEO and CFO incentive gap, internal control weaknesses and earnings management
碩士 === 國立中央大學 === 會計研究所 === 104 === On the basis of multi-agent perspective, our study investigates the implication of the incentive gap between CEO and CFO, after the implementation of the Sarbanes-Oxley Act. Section 302 and section 404 of the Sarbanes-Oxley Act clearly specify their responsibility...
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| Format: | Others |
| Language: | en_US |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/722qx8 |