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This study examines the relationship between accruals quality and internal controls using 705 firms that disclosed material weaknesses from 2002 to 2005. The study finds that material weaknesses are generally associated with poorer accruals quality, as measured by weaker relationships between accruals and subsequent cash flows. Additionally, the study finds that this relationship is stronger for weaknesses related to overall company-level controls rather than more auditable account-specific weaknesses. The

Author

sailendr

Language

EN