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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
.... Cohen. November 2015 January 2017 © 2017 American Accounting Association. All rights reserved. 2017 audit quality internal controls SOX 404(b) restatements material weakness We examine whether the effectiveness of Section 404(b) of the Sarbanes-Oxley Act (SOX, U.S...