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Keywords: financial reporting
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Journal Articles
Accounting Horizons (2013) 27 (2): 371–408.
Published: 01 June 2013
... internal control financial reporting Sarbanes-Oxley Act of 2002 audit of internal control Section 404 How are you going to shape the future if you don't know the past? —Billie Jean King, Winner of 20 Wimbledon Tennis Championships, 2012 We thank Dana Hermanson for many helpful...
Journal Articles
Journal Articles
Accounting Horizons (2012) 26 (4): 725–740.
Published: 01 December 2012
...Hua-Wei Huang; Ena Rose-Green; Chih-Chen Lee SYNOPSIS: This study examines the association between chief executive officer (CEO) age and the financial reporting quality of firms. The financial reporting qualities examined are the meeting or beating of analyst earnings forecasts and financial...