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Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?

The Accounting review, 2016-09, Vol.91 (5), p.1513-1541 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Sep 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51360 ;CODEN: ACRVAS

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