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Factors related to internal control disclosure : a discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007)
Leone, Andrew J., (2007)
An empirical analysis of auditor reporting and its association with abnormal accruals
Butler, Marty, (2004)
Performance matched discretionary accrual measures
Kothari, S.P., (2005)