Evaluating the credibility of voluntary internal controls certification

Garg, Mukesh, Gul, Ferdinand A and Wickramanayake, Jayasinghe 2017, Evaluating the credibility of voluntary internal controls certification, Journal of international accounting research, vol. 16, no. 3, Fall, pp. 91-117, doi: 10.2308/jiar-51856.


Title Evaluating the credibility of voluntary internal controls certification
Author(s) Garg, Mukesh
Gul, Ferdinand AORCID iD for Gul, Ferdinand A orcid.org/0000-0001-8260-1472
Wickramanayake, Jayasinghe
Journal name Journal of international accounting research
Volume number 16
Issue number 3
Season Fall
Start page 91
End page 117
Total pages 27
Publisher American Accounting Association
Place of publication Lakewood Ranch, Fla.
Publication date 2017-07
ISSN 1542-6297
1558-8025
Keyword(s) accruals quality
audit fees
certification
corporate governance
financial reporting
internal controls
Language eng
DOI 10.2308/jiar-51856
Field of Research 1501 Accounting, Auditing And Accountability
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©[2017, American Accounting Association]
Persistent URL http://hdl.handle.net/10536/DRO/DU:30109011

Document type: Journal Article
Collection: Department of Accounting
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