Corporate Governance Quality and Internal Control Reporting under SOX Section 302
I examine firm governance characteristics for a sample of companies disclosing material weaknesses under section 404 of SOX to examine what factors impact the likelihood that a company will disclose those material weaknesses prior to their first section 404 report (under section 302 reporting requir...
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| Language: | EN |
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The University of Arizona.
2008
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| Online Access: | http://hdl.handle.net/10150/194847 |