Browsing Department of Accounting by Author "Han, Lei"
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The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings
Han, Lei (Accounting, 2011-10-11)This study examines the change in the quality of interim earnings around the enactment of Sarbanes-Oxley Act (SOX) and whether the change differs between interim and annual earnings by focusing on the impact of internal ...