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Keywords: accelerated filing
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Journal Articles
Accelerated Filing Deadlines, Internal Controls, and Financial Statement Quality: The Case of Originating Misstatements
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (3): 551–575.
Published: 01 September 2015
...Colleen M. Boland; Scott N. Bronson; Chris E. Hogan SYNOPSIS We examine whether regulations requiring accelerated filing deadlines and internal control reporting and testing affect financial statement reliability. Unlike prior research, we examine whether these regulatory changes are associated...
Includes: Supplementary data
