Conservative Response Bias in Assessing Internal Controls Over Operations, Financial Reporting, and Compliance Under SAS Nos. 55 and 78 Guidelines.

Authors

Susanne O'Callaghan
John P. Walker, Economic Development Corporation of NYC
Jeri B. Ricketts, University of Cincinnati

Comments

Originally appeared as a working paper in the Lubin Business School Center for Applied Research Series No. 165 September 1997.

Document Type

Article

Recommended Citation

O'Callaghan, Susanne; Walker, John P.; and Ricketts, Jeri B., "Conservative Response Bias in Assessing Internal Controls Over Operations, Financial Reporting, and Compliance Under SAS Nos. 55 and 78 Guidelines." (1997). Faculty Working Papers and Articles. 147.
https://digitalcommons.pace.edu/lubinfaculty_workingpapers/147