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Keywords: internal control audits
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Journal Articles
Journal Articles
The Accounting Review (2016) 91 (5): 1513–1541.
Published: 01 September 2016
...Joseph H. Schroeder; Marcy L. Shepardson ABSTRACT We address whether SOX 404(b) internal control audits under two auditing standards regimes and SOX 404(a) management assessments are associated with improved internal control system quality, an important and largely unstudied potential benefit...