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Keywords: audit report lag
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 203–218.
Published: 01 August 2012
... the requirements of Section 404. We extend prior research on the association between internal control weaknesses and audit report lag by (1) using data from 2008 and 2009, (2) comparing accelerated and non-accelerated filers, and (3) examining the impact of remediation of previously disclosed internal control...
