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Keywords: taxes
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Journal Articles
Accounting Horizons (2015) 29 (4): 917–942.
Published: 01 December 2015
...Lynford Graham; Jean C. Bedard SYNOPSIS Prior research, using data from Sarbanes-Oxley Act Sections 302/404 (SOX, U.S. House of Representatives 2002 ) disclosures, finds that material weaknesses (MWs) in internal controls over financial reporting of taxes are more frequent and consequential than...