Internal Control Reporting and Users' Perceptions of Financial Statement Reliability

O'Reilly-Allen, Margaret; McMullen, Dorothy
January 2002
American Business Review;Jan2002, Vol. 20 Issue 1, p100
Academic Journal
Examines the effects of management report on internal control on the perception of financial report users on the reliability of financial statements. Use of a analysis of variance; Usefulness of financial statements; Detection of fraud.


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