tailieunhanh - Does attestation of the effectiveness of internal control over financial reporting discourage earnings management evidence from China
To improve financial reporting quality, the Chinese government issued the Basic Standard for Enterprise Internal Control in 2008 and other related guidelines/regulations in the following years (hereafter China SOX). The scope of China SOX is broader but similar to Section 404 of the Sarbanes-Oxley Act (SOX) in the . Formal adoptions of China SOX requires management and external auditor’s report on the effectiveness of internal control over financial reporting (ICFR). | Does attestation of the effectiveness of internal control over financial reporting discourage earnings management evidence from China
đang nạp các trang xem trước