Browsing Accounting and Finance by Subject "accounting audit restatements "unintentional error" "organizational change" "chief financial officer" CFO "audit committee" "financial expertise" auditor "internal control" "automated text search""
Now showing items 1-1 of 1
-
Determinants of Undetected Unintentional Errors in Audited Financial Statements
(University of Waterloo, 2014-12-18)This dissertation investigates the associations between financial restatements and characteristics of the parties responsible for preventing and detecting unintentional errors, i.e., boards (through their audit committees), ...