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Keywords: crossborder regulatory enforcement
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Journal Articles
Journal of International Accounting Research (2024) 23 (1): 169–198.
Published: 01 March 2024
... identified. 14 08 2022 04 12 2023 13 12 2023 2024 PCAOB crossborder regulatory enforcement value of cash holdings agency conflicts The Public Company Accounting Oversight Board (PCAOB) was established by the Sarbanes-Oxley Act (SOX) of 2002, and is tasked...