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Keywords: anonymous reporting channel
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 171–181.
Published: 01 August 2013
... thank Richard Hatfield and an anonymous reviewer for their helpful comments. June 2012 March 2013 2013 fraudulent financial reporting anonymous reporting channel proactivity whistleblowing The Sarbanes-Oxley Act of 2002 requires that public company audit committees...