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Keywords: market response
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Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 2–20.
Published: 04 August 2020
... account-specific ICFR weaknesses. We also show that correcting previous ineffective ICFR results in a positive market reaction. Data Availability: Data are available from sources cited in the text. AS2 AS5 adverse ICFR audit internal control weakness market response Section 404...