Huntsville, AL 35899
University of Alabama in Huntsville
short selling; internal control material weaknesses; severe internal control problems; Section 404 of the Sarbanes-Oxley Act; triggering events
audit firm tenure; timeliness of misstatement discovery; misstatement duration; audit quality; non-voluntary auditor change
US GAAP, IFRS, Canada, Earnings persistence
fair value accounting, debt structure, convertible debt, maturity, amount, information asymmetry, agency cost
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