BARR-PULLIAM, Dereck. INTERNAL AUDIT CHARACTERISTICS AND MANAGERIAL DISCRETION IN FINANCIAL REPORTING. Journal of Accounting, Ethics & Public Policy, JAEPP, [S. l.], v. 22, n. 4, p. 571, 2023. DOI: 10.60154/jaepp.2021.v22n4p571. Disponível em: https://jaepp.org/index.php/jaepp/article/view/72. Acesso em: 21 dec. 2025.