An Examination of Financial Sub-certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentions
The Sarbanes–Oxley Act of 2002 (SOX) requires company executives to certify financial statements and internal controls as a means of reducing fraud. Many companies have operationalized this by instituting a sub-certification process and requiring lower-level managers to sign certification statements...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2015
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| In: |
Journal of business ethics
Year: 2015, Volume: 131, Issue: 4, Pages: 757-772 |
| Further subjects: | B
Sub-certification
B Fraud B Misappropriation of assets B reporting intentions |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
