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Keywords: remediation
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 73–111.
Published: 01 May 2012
...Jacqueline S. Hammersley; Linda A. Myers; Jian Zhou SUMMARY In this paper, we study a sample of companies that fail to remediate previously disclosed material weaknesses (MWs) in their internal control systems and, thus, disclose the same MWs in two consecutive annual reports...