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Internal Control Weaknesses and Accounting Conservatism: Evidence From the Post

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Internal Control Weaknesses and Accounting Conservatism: Evidence From the Post–Sarbanes–Oxley Period. By: Mitra, Santanu; Jaggi, Bikki; Hossain, Mahmud. Journal of Accounting, Auditing & Finance. Apr2013, Vol. 28 Issue 2, p152-191. 
SUMMARY OF PRIMARY PAPER
For the purpose of this assignment, you will need to write 2 page (double spaced, 12 font times new roman) summary of primary page selection (Internal Control Weaknesses and Accounting Conservatism: Evidence From the Post–Sarbanes–Oxley Period. By: Mitra, Santanu; Jaggi, Bikki; Hossain, Mahmud. Journal of Accounting, Auditing & Finance. Apr2013, Vol. 28 Issue 2, p152-191. ). In this summary, you will need to condense the primary paper to its main points and to do so in your own words. To include every detail is neither necessary nor desirable. Instead, you should extract only those elements which you think are most important. Try to ask yourself, why was this paper published?, why is it exciting?, what do you take away from this paper?, how does it help you?. By trying to answer these questions in your own words, you will be able to get to the summary of your primary paper.

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