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Keywords: material weaknesses in internal controls
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Journal Articles
Accounting Horizons (2024) 38 (2): 101–118.
Published: 01 June 2024
... an opportunity to remediate control deficiencies prior to their being reported, we interpret material weaknesses in internal controls as evidence that weaknesses in key inputs to the financial reporting process were not corrected in a timely manner ( Hammersley, Myers, and Zhou 2012 ). This suggests that ICMWs...