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Keywords: Sarbanes-Oxley Act (SOX)
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Journal Articles
Journal of International Accounting Research (2017) 16 (3): 119–145.
Published: 01 September 2017
... , 2001 ) country-level dimensions of power distance, individualism, uncertainty avoidance, masculinity, and long-term orientation explain the likelihood of U.S. foreign issuers reporting internal control deficiencies under Section 302 of the Sarbanes-Oxley Act (SOX). To assess whether home country...
