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Keywords: SOX 404(b)
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 151–177.
Published: 01 November 2017
... pronounced for engagements with shorter auditor tenure, non-Big 4 auditors, and industry-specialist auditors. JEL Classifications: M49. Data Availability: Data used in this study are available from public sources. audit quality internal controls SOX 404(b) restatements material weakness...