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Keywords: misstatement
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 93–116.
Published: 01 February 2014
...Emma-Riikka Myllymäki SUMMARY This study examines whether Sarbanes-Oxley (SOX) Section 404 material weakness (MW404) disclosures are predictive of future financial reporting quality. I find evidence that for companies with a history of MW404s, the likelihood of misstatements in financial...
Journal Articles