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Financial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls

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  • Aloke (Al) Ghosh
  • Yong Gyu Lee

Abstract

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Suggested Citation

  • Aloke (Al) Ghosh & Yong Gyu Lee, 2013. "Financial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 40(3-4), pages 318-349, April.
    • Handle: RePEc:bla:jbfnac:v:40:y:2013:i:3-4:p:318-349
    DOI: 10.1111/jbfa.2013.40.issue-3-4
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    Citations

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    Cited by:

    1. Inder K. Khurana & Hoyoun Kyung, 2021. "Internal control material weakness and CEO recruitment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1940-1987, October.
    2. S. Dreving R. & L. Khrustova Y. & Светлана Древинг Робертовна & Любовь Хрустова Евгеньевна, 2016. "Современное понимание категории «внутренний финансовый контроль»: проблемы и перспективы изучения // Modern Understanding of Internal Financial Control: Problems and Perspectives of Investigation," Управленческие науки // Management Science, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 6(3), pages 30-44.
    3. Jacoby, Gady & Li, Yingqi & Li, Tianze & Zheng, Steven Xiaofan, 2018. "Internal control weakness, investment and firm valuation," Finance Research Letters, Elsevier, vol. 25(C), pages 165-171.
    4. Zhou, Fuzhao & Huang, Jianning, 2024. "Cybersecurity data breaches and internal control," International Review of Financial Analysis, Elsevier, vol. 93(C).

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