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Keywords: audit
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Journal Articles
Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... regulation. Sarbanes-Oxley regulation SEC PCAOB audit cost benefit analysis In this article we review and assess over 120 studies of the Sarbanes-Oxley Act, focusing on research in accounting, law, and finance after 2005. We describe major developments in its legal, regulatory...