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Keywords: Section 302
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 61–84.
Published: 01 February 2013
... reports were associated with higher informativeness compared with earnings in the prior year when only financial statement audit reports were available. We conduct our analysis for a test sample of accelerated filers with clean ICFR reports and clean previous Section 302 disclosures. Using...