Accepted by Michel Magnan. We thank Joseph Carcello, Gus De Franco, Paul Griffin, Chris Hogan, Ole-Kristian Hope, Bill Kinney, David Lont, Sarah McVay, Thomas Scott, Dan Simunic, Michael Stein, Michael Welker, Michael Willenborg, Minlei Ye, two anonymous referees, and workshop participants at the University of British Columbia, University of Toronto, 2008 CAAA, 2008 AFAANZ, and 2010 EAA annual conferences for their suggestions. We acknowledge the financial support from Social Sciences and Humanities Research Council of Canada, Rotman school of Management, and CA-Queen’s Centre for Governance. Richardson is grateful to KPMG for the financial support. Salterio is grateful to PricewaterhouseCooper and Thomas O’Neill for their financial support. We thank Yiwei Dou, Yanju Liu, Regan Schmidt, Kevin Jason Veenstra, Choong-Yuel Yoo, Youli Zou, Michael Sullivan, Qui Chen, and 18 recent Queen’s BCOMM graduates from the classes of 2005, 2006, 2007 and 2008 for their research assistance.
Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting*
Article first published online: 14 FEB 2011
© 2011 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 28, Issue 2, pages 675–707, Summer 2011 (June)
How to Cite
Lu, H., Richardson, G. and Salterio, S. (2011), Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting. Contemporary Accounting Research, 28: 675–707. doi: 10.1111/j.1911-3846.2010.01058.x
- Issue published online: 20 JUN 2011
- Article first published online: 14 FEB 2011
Options for accessing this content:
- If you are a society or association member and require assistance with obtaining online access instructions please contact our Journal Customer Services team.
- If your institution does not currently subscribe to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- If you already have a Wiley Online Library or Wiley InterScience user account: login above and proceed to purchase the article.
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!