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Keywords: COSO
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Journal Articles
Issues in Accounting Education (2012) 27 (4): 1171–1192.
Published: 01 November 2012
... that emerged after the reforms. These banks are co-owned by the government and by other interests. Less constrained by government directives, these banks have developed a stronger commitment to profitability. banks China COSO internal controls fraud non-performing loans Established...
Includes: Supplementary data