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The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements |
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| Authors: | Li Chan Raman K K Sun Lili Yang Rong |
| Institution: | 1.Katz School of Business, University of Pittsburgh, Pittsburgh, USA ;2.College of Business, University of Texas at San Antonio, San Antonio, USA ;3.G. Brint Ryan College of Business, University of North Texas, 1155 Union Circle #311160, Denton, TX, 76203-5017, USA ;4.Saunders College of Business, Rochester Institute of Technology, Rochester, USA ; |
| Abstract: | Review of Quantitative Finance and Accounting - We examine the effectiveness of additional audit effort in lowering the risk of financial misstatements for companies with internal control material... |
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