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Keywords: Sarbanes-Oxley Section 404
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Journal Articles
Accounting Horizons (2015) 29 (4): 917–942.
Published: 01 December 2015
... Phillips on prior versions of this paper. August 2012 June 2015 2015 Sarbanes-Oxley Section 404 internal controls control activities taxes internal audit This paper examines deficiencies in internal control over financial reporting in the tax function, identified...