RAGOTHAMAN, S.; CORNELSEN, E. Characteristics of Firms with Material Weaknesses in Internal Control: An Empirical Analysis. Journal of Accounting and Finance, [S. l.], v. 17, n. 4, 2017. Disponível em: https://articlegateway.com/index.php/JAF/article/view/947. Acesso em: 15 apr. 2025.