An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control
Description:
The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision r…
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Date:
August 1992
Creator:
Tanner, Margaret Morgan