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283

臺大管理論叢

28

卷第

1

DeFond, M. L., and Jiambalvo, J. 1991. Incidence and circumstances of accounting errors.

The Accounting Review

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Deumes, R., and Knechel, W. R. 2008. Economic incentives for voluntary reporting on

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AUDITING: A Journal of

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, 27 (1): 35-66.

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Doyle, J., Ge, W., and McVay, S. 2007a. Accruals quality and internal control over

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SOX costs: auditor attestation under Section 404

.

Working Paper, University of Nebraska Omaha, Omaha, NE.

Engel, E., Hayes, R. M., and Wang, X. 2007. The Sarbanes-Oxley Act and firms’ going

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, 19 (3): 137-158.

Hammersley, J. S., Myers, L. A., and Shakespeare, C. 2008. Market reactions to the

disclosure of internal control weaknesses and to the characteristics of those

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Accounting Studies

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