Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation

• 成果类型: Article
• 署名作者: Johnstone, Karla; Li, Chan; Rupley, Kathleen Hertz
• 署名单位: University of Wisconsin System; University of Wisconsin Madison; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Portland State University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2010.01037.x
• 发表日期: 2011
• 页码: 331-383
• 关键词: sarbanes-oxley act; Audit committee; DIRECTORS; QUALITY; BOARD; RESTATEMENTS; DISCLOSURES; reputation; FAILURE; RISK