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• W1990761538 abstract "This study examines whether internal control quality is associated with auditors’ going concern assessments following the implementation of the Sarbanes-Oxley Act of 2002 (SOX). Based on a sample of financially distressed firms that issued internal control reports under SOX Section 404 in 2004 and 2005, we find that firms with material internal control weaknesses are more likely to receive going concern audit opinions. Further analysis indicates that the positive association between disclosures of material weaknesses and auditors’ propensity to issue a going concern opinions is largely driven by a subset of firms that disclose company-level material weaknesses, suggesting that only the more severe type of internal control material weakness influences the going concern assessment. These findings add to our understanding of the audit opinion formation process and the potentially important impact of internal control quality on that process." @default.
• W1990761538 created "2016-06-24" @default.
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• W1990761538 creator A5061224797 @default.
• W1990761538 creator A5083017677 @default.
• W1990761538 date "2009-06-01" @default.
• W1990761538 modified "2023-09-24" @default.
• W1990761538 title "Internal Control Deficiencies and the Issuance of Going Concern Opinions" @default.
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• W1990761538 hasPublicationYear "2009" @default.
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