Open AccessThe Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms
Author(s) -
Beng Wee Goh,
Dan Li
Publication year - 2013
Publication title -
the international journal of accounting
Language(s) - English
Resource type - Journals
eISSN - 1879-2251
pISSN - 0020-7063
DOI - 10.1016/j.intacc.2013.04.004
Subject(s) - corporate governance , sarbanes–oxley act , accounting , business , control (management) , audit committee , audit , independence (probability theory) , internal control , sample (material) , finance , economics , management , statistics , chemistry , mathematics , chromatography
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