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Keywords: Sarbanes‐Oxley Act
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2005) 4 (2): 125–148.
Published: 01 February 2005
...Obeua S. Persons This study examines the relation between the likelihood of financial statement fraud and certain corporate governance requirements of the Sarbanes‐Oxley Act and the new rules of the NYSE and the NASDAQ stock markets. Results based upon a logit regression analysis on a sample of 111...
