Keywords: 2013 Framework
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Journal Articles
Journal of Accounting & Organizational Change (2020) 16 (1): 31–45.
Published: 21 January 2020
...Ifeoma Udeh Purpose This paper aims to examine the effectiveness of the Committee of Sponsoring Organization’s 2013 Framework, by investigating how the number of auditor-reported material weaknesses compares for Early-, Timely- and Late-adopters of the framework, and how the number of auditor...

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