内部控制缺陷和外部审计努力对应计质量的直接和间接影响:来自独特加拿大监管环境的证据
Direct and indirect effects of internal control weakness and external audit effort on accruals quality: Evidence from a unique Canadian regulatory setting
Contemporary Accounting Research · 2010
被引 11
人大 A-FT50ABS 4
- Hai Lu
- Gordon D. Richardson
- Steven E. Salterio
会计审计内部控制盈余质量