Content-type: text/application/x-research-info-systems TY - JOUR AU - Gupta, Parveen P TI - Management's evaluation of internal controls under Section 404(a) using the COSO 1992 control framework: Evidence from practice JA - Int J Discl Gov PY - 2008/01/17/online VL - 5 IS - 1 SP - 48 EP - 68 PB - Palgrave Macmillan Ltd SN - 1741-3591 UR - http://dx.doi.org/10.1057/palgrave.jdg.2050073 ER -