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Keywords: control activities
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Journal Articles
Accounting Horizons (2015) 29 (4): 917–942.
Published: 01 December 2015
..., and more likely to have caused a financial misstatement. Remediation failure for tax ICDs is greater when management missed detecting the problem, and more prevalent for poorly designed controls, controls over the tax provision, and monitoring control activities. Auditors' severity classifications imply...