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Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms

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  • Juan Mao
  • Michael Ettredge

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  • Juan Mao & Michael Ettredge, 2016. "Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 441-472, September.
  • Handle: RePEc:bla:abacus:v:52:y:2016:i:3:p:441-472
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    File URL: http://hdl.handle.net/10.1111/abac.12087
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    References listed on IDEAS

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    1. Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
    2. Ashbaugh-Skaife, Hollis & Collins, Daniel W. & Kinney Jr., William R., 2007. "The discovery and reporting of internal control deficiencies prior to SOX-mandated audits," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 166-192, September.
    3. Sarah C. Rice & David P. Weber, 2012. "How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 811-843, June.
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    1. repec:eee:joacli:v:42:y:2019:i:c:p:80-103 is not listed on IDEAS
    2. repec:bla:abacus:v:54:y:2018:i:4:p:576-599 is not listed on IDEAS

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