Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting - Lu, Hai; Richardson, Gordon; Salterio, Steven (Contemporary accounting research, 2011)
Keywords: Auditing; Auditors; Canada; Certification; Control systems; Control theory; Cost-benefit analysis; Disclosure; Indirect effects; Internal control; Internal controls; Internes Kontrollsystem; Investors; Kanada; Least squares method; Management techniques; Path analysis; Rechnungsabgrenzung; Regression analysis; Studies; U.S.A; Workplace control; Canada; United States--US