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Keywords: COSO
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2012) 27 (7): 639–665.
Published: 20 July 2012
... governance COSO Agency theory Ordinal logistic regression Sweden Financial reporting A decade after the Enron and WorldCom scandals and the subsequent passing of the new Sarbanes‐Oxley Act (SOX, 2002) in the USA in 2002, it is clear that similar codes of corporate governance are being...
