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Keywords: internal control effectiveness
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Journal Articles
Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (2): 57–81.
Published: 01 June 2021
..., and greater fraud risk. Overall, our results may imply that investors prefer stronger government regulation when it comes to the assessments of a firm's internal controls over financial reporting. regulation internal control effectiveness financial reporting quality audit quality During periods...
