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Keywords: financial statement restatements
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Journal Articles
Accounting Horizons (2015) 29 (3): 551–575.
Published: 01 September 2015
... the frequency with which new misstatements originate in, and remain undetected during, the periods surrounding the implementation of these significant regulatory changes. accelerated filing financial statement restatements Sarbanes-Oxley Act filing lags internal controls The time...
Includes: Supplementary data