ABSTRACT. Gong et al. maintain that there exist countervailing forces that may motivate managers of cross-listed firms to exert effort to detect and truthfully report existing ICDs. Ashbaugh-Skaife et al. document the determinants of ICDs for a broad cross-section of SEC registrants during a regulatory regime where the reporting of internal control problems was in a state of transition and largely voluntary. Stephens examines the impact of corporate governance quality on firm reporting of internal control deficiencies (ICDs) prior to SOX-mandated audits holding constant the existence of a control weakness. (pp. 119–123)

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