Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
| Year of publication: |
2011
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|---|---|
| Authors: | SHEPARDSON, MARCY L. |
| Published in: |
Journal of accounting research. - Malden, Mass. [u.a.] : Blackwell, ISSN 0021-8456, ZDB-ID 2193607. - Vol. 49.2011, 2, p. 413-449
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