The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms
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DOI: 10.1016/j.racreg.2014.02.010
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- Meiqun Yin & Liyang Wang & Jidong Zhang & Jing Han, 2024. "The determinants of the decisions between integrated and non-integrated audits from the perspective of corporate governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 241-251, June.
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Keywords
Internal control over financial reporting; Internal control audit; Sarbanes–Oxley Act; Section 404; Big 4; Second-tier;All these keywords.
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