Assessment of internal control systems to curb corporate fraud - evidence from Brazil
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- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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Keywordsinternal control systems; ICSs; corporate fraud; auditing; compliance rules; Brazil; corruption; asset misappropriation; complainants channels; financial statements.;
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