Browsing University of Waterloo by Subject "internal control"
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Internal Control Quality as an Explanatory Factor of Tax Avoidance
(University of Waterloo, 2011-10-11)Internal control disclosures mandated by section 404 of the Sarbanes-Oxley Act (SOX) are designed to provide information about a firm’s financial reporting quality and in doing so may offer information on firm-specific tax ...