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Keywords: Stock ownership characteristics
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2012) 27 (9): 846–877.
Published: 05 October 2012
.... Design/methodology/approach The paper employs both ordered and binary logistic regression models for a sample of 695 US firms who reported internal control weaknesses for the first time, pursuant to SOX Section 404, and evaluates the impact of the stock ownership characteristics on the timeliness...
