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Keywords: regulation alternatives
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Journal Articles
Accounting Horizons (2013) 27 (4): 799–813.
Published: 01 December 2013
... are in implementing the unique requirements of 404(b) audits, and (3) the relative effectiveness of alternatives to 404(b). 7 We believe that the public interest would be served by increased transparency and independent analyses of extant audit production. Sarbanes-Oxley Act of 2002 regulation...