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Keywords: control weaknesses
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Journal Articles
Journal of the American Taxation Association (2023) 45 (1): 145–166.
Published: 01 March 2023
... investigate executive turnover decisions surrounding announcements of control weaknesses and restatements in AFIT compared to turnover decisions around announcements of control weaknesses and restatements in other accounts. We find that CFO and CEO turnover is not statistically different around AFIT control...