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Keywords: Internal controls over Financial reporting
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2020) 35 (4): 499–520.
Published: 31 January 2020
...Kathleen Bakarich; Devon Baranek Purpose This study aims to identify characteristics of firms reporting multiple years of material weaknesses in internal control over financial reporting (MWICFR), labeled “Repeat Offenders”, and examine their characteristics and the types of material weaknesses...
