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Keywords: IT control weakness
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Journal Articles
International Journal of Accounting and Information Management (2013) 21 (3): 227–240.
Published: 26 July 2013
...) and a significant portion of internal control weaknesses are not remediated within a year time‐frame (Chan et al., 2009). As Khanin and Mahto (2012) note, a firm's risk attitude toward regulatory risk (i.e. SOX 404 risk assessment) is associated with the level of managerial risk deemed acceptable...

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