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Audit committee quality, auditor independence, and internal control weaknesses

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  • Zhang, Yan
  • Zhou, Jian
  • Zhou, Nan
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    File URL: http://www.sciencedirect.com/science/article/B6VBG-4NMCV9P-1/2/e46cfa15bb1677fda9250daaeb145578
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

    Volume (Year): 26 (2007)
    Issue (Month): 3 ()
    Pages: 300-327

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    Handle: RePEc:eee:jappol:v:26:y:2007:i:3:p:300-327

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    Web page: http://www.elsevier.com/locate/jaccpubpol

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    Cited by:
    1. Huang, Pinghsun & Zhang, Yan & Deis, Donald R. & Moffitt, Jacquelyn S., 2009. "Do artificial income smoothing and real income smoothing contribute to firm value equivalently?," Journal of Banking & Finance, Elsevier, vol. 33(2), pages 224-233, February.
    2. Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012. "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 180-196.
    3. Glenn Boyle & Glenn Boyle and Xu (Jane) Ji, 2011. "New Zealand Corporate Boards in Transition: Composition, Activity and Incentives Between 1995 and 2010," Working Papers in Economics 11/36, University of Canterbury, Department of Economics and Finance.
    4. Puan Yatim, 2010. "Board structures and the establishment of a risk management committee by Malaysian listed firms," Journal of Management and Governance, Springer, vol. 14(1), pages 17-36, February.
    5. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
    6. Goh, Beng Wee & Li, Dan, 2013. "The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms," The International Journal of Accounting, Elsevier, vol. 48(2), pages 248-278.

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