FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2051950543> ?p ?o ?g. }

• W2051950543 endingPage "74" @default.
• W2051950543 startingPage "67" @default.
• W2051950543 abstract "The Sarbanes–Oxley Act of 2002 requires that publicly-traded U.S. corporations have an audit committee in their internal control structure. In contrast to publicly-traded commercial firms, municipal governments are not required to form audit committees. Given that regulators believe it is a crucial aspect of internal control, we examine the extent to which city governments feature audit committees in the internal control structure. Based on a survey of financial managers from cities with populations greater than 100,000, we find that approximately 58% of the municipalities have such committees. Results indicate that larger and more financially viable cities are more likely to have audit committees. However, the form of municipal government and the quality of the local government’s financial reporting and audit processes are not significant determinants of the presence of an audit committee." @default.
• W2051950543 created "2016-06-24" @default.
• W2051950543 creator A5056483442 @default.
• W2051950543 creator A5063393826 @default.
• W2051950543 date "2014-04-01" @default.
• W2051950543 modified "2023-10-14" @default.
• W2051950543 title "Voluntary formation of audit committees by large municipal governments" @default.
• W2051950543 cites W1979890590 @default.
• W2051950543 cites W1990317644 @default.
• W2051950543 cites W2000363246 @default.
• W2051950543 cites W2012536511 @default.
• W2051950543 cites W2036804129 @default.
• W2051950543 cites W2042446735 @default.
• W2051950543 cites W2050043423 @default.
• W2051950543 cites W2050660601 @default.
• W2051950543 cites W2063446895 @default.
• W2051950543 cites W2069575431 @default.
• W2051950543 cites W2086505935 @default.
• W2051950543 cites W2128457241 @default.
• W2051950543 cites W2168615573 @default.
• W2051950543 cites W2527481424 @default.
• W2051950543 cites W2774161939 @default.
• W2051950543 cites W3123412295 @default.
• W2051950543 cites W3123798997 @default.
• W2051950543 doi "https://doi.org/10.1016/j.racreg.2014.02.006" @default.
• W2051950543 hasPublicationYear "2014" @default.
• W2051950543 type Work @default.
• W2051950543 sameAs 2051950543 @default.
• W2051950543 citedByCount "8" @default.
• W2051950543 countsByYear W20519505432015 @default.
• W2051950543 countsByYear W20519505432016 @default.
• W2051950543 countsByYear W20519505432017 @default.
• W2051950543 countsByYear W20519505432020 @default.
• W2051950543 countsByYear W20519505432021 @default.
• W2051950543 countsByYear W20519505432023 @default.
• W2051950543 crossrefType "journal-article" @default.
• W2051950543 hasAuthorship W2051950543A5056483442 @default.
• W2051950543 hasAuthorship W2051950543A5063393826 @default.
• W2051950543 hasConcept C10138342 @default.
• W2051950543 hasConcept C121955636 @default.
• W2051950543 hasConcept C137725906 @default.
• W2051950543 hasConcept C138885662 @default.
• W2051950543 hasConcept C13896816 @default.
• W2051950543 hasConcept C140181557 @default.
• W2051950543 hasConcept C144133560 @default.
• W2051950543 hasConcept C147007100 @default.
• W2051950543 hasConcept C156223087 @default.
• W2051950543 hasConcept C162324750 @default.
• W2051950543 hasConcept C170856484 @default.
• W2051950543 hasConcept C17744445 @default.
• W2051950543 hasConcept C187736073 @default.
• W2051950543 hasConcept C191602146 @default.
• W2051950543 hasConcept C199450454 @default.
• W2051950543 hasConcept C199521495 @default.
• W2051950543 hasConcept C2775924081 @default.
• W2051950543 hasConcept C2778137410 @default.
• W2051950543 hasConcept C2778719706 @default.
• W2051950543 hasConcept C3116431 @default.
• W2051950543 hasConcept C41895202 @default.
• W2051950543 hasConcept C62190432 @default.
• W2051950543 hasConceptScore W2051950543C10138342 @default.
• W2051950543 hasConceptScore W2051950543C121955636 @default.
• W2051950543 hasConceptScore W2051950543C137725906 @default.
• W2051950543 hasConceptScore W2051950543C138885662 @default.
• W2051950543 hasConceptScore W2051950543C13896816 @default.
• W2051950543 hasConceptScore W2051950543C140181557 @default.
• W2051950543 hasConceptScore W2051950543C144133560 @default.
• W2051950543 hasConceptScore W2051950543C147007100 @default.
• W2051950543 hasConceptScore W2051950543C156223087 @default.
• W2051950543 hasConceptScore W2051950543C162324750 @default.
• W2051950543 hasConceptScore W2051950543C170856484 @default.
• W2051950543 hasConceptScore W2051950543C17744445 @default.
• W2051950543 hasConceptScore W2051950543C187736073 @default.
• W2051950543 hasConceptScore W2051950543C191602146 @default.
• W2051950543 hasConceptScore W2051950543C199450454 @default.
• W2051950543 hasConceptScore W2051950543C199521495 @default.
• W2051950543 hasConceptScore W2051950543C2775924081 @default.
• W2051950543 hasConceptScore W2051950543C2778137410 @default.
• W2051950543 hasConceptScore W2051950543C2778719706 @default.
• W2051950543 hasConceptScore W2051950543C3116431 @default.
• W2051950543 hasConceptScore W2051950543C41895202 @default.
• W2051950543 hasConceptScore W2051950543C62190432 @default.
• W2051950543 hasIssue "1" @default.
• W2051950543 hasLocation W20519505431 @default.
• W2051950543 hasOpenAccess W2051950543 @default.
• W2051950543 hasPrimaryLocation W20519505431 @default.
• W2051950543 hasRelatedWork W1509893835 @default.
• W2051950543 hasRelatedWork W1839452030 @default.
• W2051950543 hasRelatedWork W1940853855 @default.
• W2051950543 hasRelatedWork W2005841626 @default.
• W2051950543 hasRelatedWork W2153683987 @default.
• W2051950543 hasRelatedWork W2339192092 @default.
• W2051950543 hasRelatedWork W306070083 @default.
• W2051950543 hasRelatedWork W3208085112 @default.
• W2051950543 hasRelatedWork W3208087340 @default.
• W2051950543 hasRelatedWork W4221079057 @default.
• W2051950543 hasVolume "26" @default.
• W2051950543 isParatext "false" @default.

• next