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Journal Articles
The Accounting Review (2022) 97 (1): 341–364.
Published: 01 January 2022
... of Finance and Economics, School of Accountancy, Beijing, China. Editor's note: Accepted by Michael S. Wilkins, under the Senior Editorship of Mary E. Barth. 1 3 2020 1 12 2020 2022 internal control audits audit adjustments accounting misstatements China...