Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act - Chan, Kam C.; Farrell, Barbara; Lee, Picheng (Auditing : a journal of practice and theory, 2008)
Keywords: Accounting; Audit committees; Auditing standards; Auditor changes; Auditors reports; Corporate profits; Disclosure; Earnings management; Errors; Financial reporting; Financial statements; Internal controls; Public Company Accounting Reform & Investor Protection Act 2002-US; Studies; Working capital; United States--US