Skip Nav Destination
1-1 of 1
Keywords: material weaknessesClose
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 49–74.
Published: 01 November 2018
...Dennis H. Caplan; Saurav K. Dutta; Alfred Zhu Liu SUMMARY This paper examines the effect of the quality of a firm's internal control over financial reporting (ICFR) on the quality of corporate M&A decisions. We use material weaknesses in internal control (ICMWs) from SOX 404 audits as a proxy...