The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms

David N. Herda; Matthew A. Notbohm; Thomas D. Dowdell

doi:10.1016/j.racreg.2014.02.010

The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms

David N. Herda
, Matthew A. Notbohm
, Thomas D. Dowdell

North Dakota State University
University of North Dakota

Research output: Contribution to journal › Article › peer-review

Original language	American English
Journal	Research in Accounting Regulation
Volume	26
Issue number	1
DOIs	https://doi.org/10.1016/j.racreg.2014.02.010
State	Published - Apr 1 2014
Externally published	Yes

Disciplines

Economics
Finance
Accounting

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title = "The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms",

author = "Herda, \{David N.\} and Notbohm, \{Matthew A.\} and Dowdell, \{Thomas D.\}",

year = "2014",

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language = "American English",

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T1 - The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms

AU - Herda, David N.

AU - Notbohm, Matthew A.

AU - Dowdell, Thomas D.

PY - 2014/4/1

Y1 - 2014/4/1

UR - https://www.sciencedirect.com/science/article/pii/S1052045714000113

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DO - 10.1016/j.racreg.2014.02.010

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VL - 26

JO - Research in Accounting Regulation

JF - Research in Accounting Regulation

IS - 1

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The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms

Disciplines

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