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Keywords: material misstatementClose
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 71–89.
Published: 01 August 2017
... that non-accelerated filers have a significantly larger reduction in the likelihood of material misstatements, discretionary revenues, and discretionary accruals compared to smaller accelerated filers after non-accelerated filers became subject to the requirements of Section 404(a). Our findings...