The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Oh, Kwangwuk | - |
dc.contributor.author | Choi, Wooseok | - |
dc.contributor.author | Jeong, Seok Woo | - |
dc.contributor.author | Pae, Jinhan | - |
dc.date.accessioned | 2021-09-05T16:55:15Z | - |
dc.date.available | 2021-09-05T16:55:15Z | - |
dc.date.created | 2021-06-15 | - |
dc.date.issued | 2014 | - |
dc.identifier.issn | 1608-1625 | - |
dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/101009 | - |
dc.description.abstract | This study investigates the effect of different levels of internal control over financial reporting (ICFR) regulations on accounting information quality. Stricter ICFR regulation restricts the opportunistic behavior of managers, leading to better accounting information quality. Strictly regulated firms tend to report lesser discretionary accruals. The results of this study indicate that the accounting information quality of less strictly regulated firms deteriorated, while there was no significant change in the accounting information quality of strictly regulated firms. This implies that the effect of ICFR regulation depends more on the enforcement rather than the adoption of the regulations. | - |
dc.language | English | - |
dc.language.iso | en | - |
dc.publisher | ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD | - |
dc.subject | SARBANES-OXLEY ACT | - |
dc.subject | EARNINGS MANAGEMENT | - |
dc.subject | CONTROL DEFICIENCIES | - |
dc.subject | CONTROL WEAKNESSES | - |
dc.subject | DISCLOSURE | - |
dc.subject | ASSOCIATION | - |
dc.subject | PERFORMANCE | - |
dc.subject | STANDARDS | - |
dc.subject | EQUITY | - |
dc.title | The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Oh, Kwangwuk | - |
dc.contributor.affiliatedAuthor | Choi, Wooseok | - |
dc.contributor.affiliatedAuthor | Jeong, Seok Woo | - |
dc.contributor.affiliatedAuthor | Pae, Jinhan | - |
dc.identifier.doi | 10.1080/16081625.2014.880203 | - |
dc.identifier.scopusid | 2-s2.0-84893190057 | - |
dc.identifier.wosid | 000341003500004 | - |
dc.identifier.bibliographicCitation | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, v.21, no.4, pp.412 - 442 | - |
dc.relation.isPartOf | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | - |
dc.citation.title | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | - |
dc.citation.volume | 21 | - |
dc.citation.number | 4 | - |
dc.citation.startPage | 412 | - |
dc.citation.endPage | 442 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.relation.journalWebOfScienceCategory | Business, Finance | - |
dc.relation.journalWebOfScienceCategory | Economics | - |
dc.subject.keywordPlus | SARBANES-OXLEY ACT | - |
dc.subject.keywordPlus | EARNINGS MANAGEMENT | - |
dc.subject.keywordPlus | CONTROL DEFICIENCIES | - |
dc.subject.keywordPlus | CONTROL WEAKNESSES | - |
dc.subject.keywordPlus | DISCLOSURE | - |
dc.subject.keywordPlus | ASSOCIATION | - |
dc.subject.keywordPlus | PERFORMANCE | - |
dc.subject.keywordPlus | STANDARDS | - |
dc.subject.keywordPlus | EQUITY | - |
dc.subject.keywordAuthor | ICFR | - |
dc.subject.keywordAuthor | accounting information quality | - |
dc.subject.keywordAuthor | discretionary accruals | - |
dc.subject.keywordAuthor | SOX 404 | - |
Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.
(02841) 서울특별시 성북구 안암로 14502-3290-1114
COPYRIGHT © 2021 Korea University. All Rights Reserved.
Certain data included herein are derived from the © Web of Science of Clarivate Analytics. All rights reserved.
You may not copy or re-distribute this material in whole or in part without the prior written consent of Clarivate Analytics.