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Keywords: reporting thresholds
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 1–17.
Published: 01 May 2012
...Stephen K. Asare; Arnold M. Wright SUMMARY We examine the joint effects of reporting threshold (more than remote versus reasonably possible) and type of control deficiency (entity level versus account specific) as described in the adverse report on internal controls on equity analysts' evaluation...