Work

Optimal internal control regulation: Standards, penalties, and leniency in enforcement

Year: 2020

Type: article

Source: Journal of Accounting and Public Policy

DOI: 10.1016/j.jaccpubpol.2020.106803

Authors: Stefan F. Schantl, Alfred Wagenhofer

Institutions: The University of Melbourne, University of Graz

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W3108548112

FWCI: 9.767

Cites: 28

Cited by: 36

Related to: 10