The Association between Audit Fees and Auditors' Opinions on Internal Control Weakness under Section 404 of the Sox

• المؤلفون الرئيسيون: Choi, Jong-Hag, Kim, Jeong-Bon, Kwon, Soo Young, Zang, Yoonseok
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2007
• الموضوعات: Internal Control; Audit services; Audit fees; Sarbanes-Oxley Act; Business Law, Public Responsibility, and Ethics; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research_smu/2; https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1001&context=soa_research_smu

The Section 404 of Sarbanes-Oxley Act (SOX) requires top management to establish, maintain, and regularly evaluate the effectiveness of the internal control over financial reporting (ICOFR), and obtain an auditor’s attestation. In this paper, we identify 232 firms that received “Ineffective” audit o...