Kunsu Park

Wenzhou-Kean University

88 Daxue Rd

Ouhai

Wenzhou, Zhejiang

China

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Scholarly Papers (1)

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Determinants and Consequences of Noncompliance with the 2013 COSO Framework

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 04 Aug 2021
Wenzhou-Kean University, SUNY Oneonta, Brigham Young University and University of Hawaii at Manoa
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Abstract:

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COSO2013 internal control framework; noncompliance; internal controls; investor perceptions; regulatory scrutiny; accounting conservatism