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Keywords: accounting misstatements
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–31.
Published: 27 October 2023
... 22 09 2023 04 10 2023 2023 accounting standards corporate governance accounting misstatements AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 31 American Accounting Association DOI: 10.2308/AJPT-2022-185 Corporate Monitoring and Misreporting: The Role...
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 75–100.
Published: 01 February 2023
... 2023 audit committee chair accounting financial expertise earnings management accounting misstatements The Sarbanes-Oxley Act (SOX) mandates that the audit committee (AC) monitor the quality of financial reporting and the audit process. Prior research has established the importance...