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Keywords: internal control over financial reporting
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Journal Articles
Journal of International Accounting Research (2017) 16 (3): 119–145.
Published: 01 September 2017
...Maria T. Caban-Garcia; Carmen B. Ríos Figueroa; Karin A. Petruska ABSTRACT This study addresses the impact of culture on the likelihood of U.S. foreign issuers reporting material weaknesses in internal control over financial reporting (MWICs). Specifically, we explore whether Hofstede's (1980...