Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting*
2011; Wiley; Volume: 28; Issue: 2 Linguagem: Inglês
10.1111/j.1911-3846.2010.01058.x
ISSN1911-3846
AutoresHai Lu, Gordon D. Richardson, Steven E. Salterio,
Tópico(s)Financial Reporting and Valuation Research
ResumoContemporary Accounting ResearchVolume 28, Issue 2 p. 675-707 Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting* Hai Lu, Hai Lu University of TorontoSearch for more papers by this authorGordon Richardson, Gordon Richardson University of TorontoSearch for more papers by this authorSteven Salterio, Steven Salterio Queen’s UniversitySearch for more papers by this author Hai Lu, Hai Lu University of TorontoSearch for more papers by this authorGordon Richardson, Gordon Richardson University of TorontoSearch for more papers by this authorSteven Salterio, Steven Salterio Queen’s UniversitySearch for more papers by this author First published: 14 February 2011 https://doi.org/10.1111/j.1911-3846.2010.01058.xCitations: 67 † Accepted by Michel Magnan. We thank Joseph Carcello, Gus De Franco, Paul Griffin, Chris Hogan, Ole-Kristian Hope, Bill Kinney, David Lont, Sarah McVay, Thomas Scott, Dan Simunic, Michael Stein, Michael Welker, Michael Willenborg, Minlei Ye, two anonymous referees, and workshop participants at the University of British Columbia, University of Toronto, 2008 CAAA, 2008 AFAANZ, and 2010 EAA annual conferences for their suggestions. We acknowledge the financial support from Social Sciences and Humanities Research Council of Canada, Rotman school of Management, and CA-Queen’s Centre for Governance. Richardson is grateful to KPMG for the financial support. Salterio is grateful to PricewaterhouseCooper and Thomas O’Neill for their financial support. We thank Yiwei Dou, Yanju Liu, Regan Schmidt, Kevin Jason Veenstra, Choong-Yuel Yoo, Youli Zou, Michael Sullivan, Qui Chen, and 18 recent Queen’s BCOMM graduates from the classes of 2005, 2006, 2007 and 2008 for their research assistance. 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Citing Literature Volume28, Issue2Summer 2011 (June)Pages 675-707 ReferencesRelatedInformation
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