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Keywords: External audit
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2019) 42 (1): 80–103.
Published: 14 March 2018
... Keywords: Internal control Corporate governance Systematic review Cost of nance Earnings quality External audit ABSTRACT In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important...
