Lower discretionary accruals in second tier clients post-SOX : client quality or auditor quality?

Notes on use

Note (General)：: Reprint of the author's thesis (Ph.D.) -- City University of New York, 2011UMI no.: 3481838

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Material Type: 図書
Title: Lower discretionary accruals in second tier clients post-SOX : client quality or auditor quality?
Author/Editor: by Elisabeth Peltier Wagner
Author Heading: Wagner, Elisabeth Peltier
Publication, Distribution, etc.: UMI
Publication Date: c2011
Publication Date (W3CDTF): 2011
Size: 23 cm
Place of Publication (Country Code): us
Text Language Code: en
Subject Heading: United States. Sarbanes-Oxley Act of 2002
Auditing -- Case studies
Corporations -- Accounting -- Law and legislation -- United States
Financial statements -- Law and legislation -- United States
Disclosure of information -- Law and legislation -- United States
Corporate governance -- Law and legislation -- United States
Target Audience: 一般
Note (General): Reprint of the author's thesis (Ph.D.) -- City University of New York, 2011
UMI no.: 3481838
Related Material (URI): https://ci.nii.ac.jp/ncid/BB11556102#entity
Data Provider (Database): 国立情報学研究所 : CiNii Research
Original Data Provider (Database): CiNii Books
https://ci.nii.ac.jp/books
NCID: https://ci.nii.ac.jp/ncid/BB11556102 : BB11556102