Equity Incentives and Internal Control Weaknesses

Authors


  • Accepted by Jere Francis. We thank Jere Francis, two anonymous reviewers, Jayanthi Krishnan, Brian Cadman, and participants at the 2009 American Accounting Association annual meeting for their helpful comments and suggestions. Steven Balsam gratefully acknowledges the financial support from the Merves Research Fellowship, Department of Accounting, and Fox School of Business at Temple University. Wei Jiang gratefully acknowledges a research grant from the Office of Grants and Contracts at California State University, Fullerton.

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