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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2010
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| Subjects: | |
| 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 |