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Keywords: literature synthesis
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–21.
Published: 27 October 2023
... Krishnan. 19 05 2023 11 09 2023 25 09 2023 2023 audit committee literature synthesis corporate governance board of directors external audit financial reporting AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 21 American Accounting Association...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 131–166.
Published: 01 May 2013
...-Oxley Act literature synthesis Section 404 (b) of the Sarbanes-Oxley Act (U.S. House of Representatives 2002, SOX or the Act) requires that auditors attest to the effectiveness of their public clients' internal control over financial reporting (ICOFR). A number of studies have examined auditors...