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Session Submission Type: Roundtable Session
Auditors' Influence on Transfers of Fair-Valued Instruments Into and Out of Level 3 Classification - Mark Kohlbeck, Florida Atlantic University; Thomas Joseph Smith, University of South Florida; Adrian Valencia, Florida Gulf Coast University
Overlapping Internal Control Regulation in the Banking Industry: A Study of SOX in the Post-FDICIA Era - Jayanthi Krishnan, Temple University; Sophie Li Liang, Temple University