The effect of internal control weakness under section 404 of the Sarbanes-Oxley Act on audit fees

The effect of internal control weakness under section 404 of the Sarbanes-Oxley Act on audit fees

In this paper, we investigate the effect of the enactment of the SarbanesOxleyAct (SOX) in 2002 on audit pricing, using a sample of 252 firms that received an “Ineffective” audit opinion and other firms that received cleanaudit opinion on the effectiveness of the internal control over financial repo...

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Bibliographic Details
Main Authors: CHOI, Jong-Hag, KIM, Jeong-Bon, KWON, Soo Young, ZANG, Yoonseok
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2010
Subjects:
Internal control
Audit fees
Legal liability
Sarbanes-Oxley Act
Accounting
Online Access:https://ink.library.smu.edu.sg/soa_research/1570
https://ink.library.smu.edu.sg/context/soa_research/article/2597/viewcontent/03JongHagChoietc_3.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1570
https://ink.library.smu.edu.sg/context/soa_research/article/2597/viewcontent/03JongHagChoietc_3.pdf

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