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Keywords: monitoring
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 29–56.
Published: 01 February 2014
...Xiaoyan Cheng; Lei Gao; Janice E. Lawrence; David B. Smith SUMMARY Section 408 requires the Securities and Exchange Commission (SEC) to review the filings of all SEC registrants every three years. Our study investigates this SEC monitoring role and differs from past SEC research by focusing...