The association between audit fees and auditors' opinions on internal control weakness under Section 404 of the Sox

The association between audit fees and auditors' opinions on internal control weakness under Section 404 of the Sox

The Section 404 of Sarbanes-Oxley Act (SOX) requires top management toestablish, maintain, and regularly evaluate the effectiveness of the internal controlover financial reporting (ICOFR), and obtain an auditor’s attestation. In this paper, weidentify 232 firms that received “Ineffective” audit opin...

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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 2007
Subjects:
Internal Control
Audit services
Audit fees
Sarbanes-Oxley Act
Business Law, Public Responsibility, and Ethics
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1735
https://ink.library.smu.edu.sg/context/soa_research/article/2762/viewcontent/The_Association_between_Audit_Fees_and_Auditors_Opinions_on_Inte.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1735
https://ink.library.smu.edu.sg/context/soa_research/article/2762/viewcontent/The_Association_between_Audit_Fees_and_Auditors_Opinions_on_Inte.pdf

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