Kirschling, Reed C., and Michael D. Akers. “FIN 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies”. Review of Business Information Systems (RBIS) 12, no. 2 (April 1, 2008): 9–14. Accessed July 18, 2024. https://clutejournals.com/index.php/RBIS/article/view/4385.