Ashbaugh-Skaife et al. identify a sample of 2,103 firms that have disclosed the quality of their internal control and also have sufficient financial statement data to calculate our accrual quality measures. Stephens examines the impact of corporate governance quality on ICD disclosure/ nondisclosure in the SOX 302 regime, and the impact of corporate governance quality on the accurate assessment of the seriousness of the ICD. (pp. 160–165)

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