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Business entities operated in the form of capital companies, to maintain reliability and transparency of the activities conducted, should observe general supervisory framework of legal nature. The primary objective of the information policy is to provide stock market participants with...
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, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …
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This paper examines the role and function of the Public Company Accounting Oversight Board (PCAOB) noting whether or …
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