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Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures

Securities LawCorporate TaxSarbanes-oxley Section 404AccountingBusinessLawNon-financial ReportingCorporate GovernanceInternal Control DisclosuresFinancial StatementFinancial AccountingFinanceAccounting RuleCorporate FinanceSmall Firms