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Keywords: ineffective internal control
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (4): 1167–1194.
Published: 01 July 2016
...Jun Guo; Pinghsun Huang; Yan Zhang; Nan Zhou ABSTRACT This study investigates the role of employment policies in reducing internal control ineffectiveness and financial restatements. We provide new evidence that employee treatment policies are an important predictor of ineffective internal control...
