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- W3198439439 abstract "Recent literature and regulatory discussions highlight concerns over the reliability of internal control audit reports under Section 404 of the Sarbanes-Oxley Act (SOX 404). I examine the association between abnormal audit fees, which may comprise of abnormal production costs or abnormal profits, and the likelihood of material weakness (MW) disclosures. After controlling for determinants of MWs in internal controls, I find that abnormal audit fees are positively associated with the likelihood of MW disclosures. This positive association persists in a restricted sample of firms with existing MWs in internal controls, where the uncertainty around the existence of MWs is removed. Overall, these results suggest that abnormal audit fees are indicative of unexpected audit effort that influences the ability to detect existing MWs. In other words, unreliable internal control opinions may be attributable to insufficient auditor effort in obtaining sufficient appropriate audit evidence to support the audit opinion." @default.
- W3198439439 created "2021-09-13" @default.
- W3198439439 creator A5085446057 @default.
- W3198439439 date "2016-01-08" @default.
- W3198439439 modified "2023-09-24" @default.
- W3198439439 title "Abnormal Audit Fees and Reliability of Internal Control Audit Opinions" @default.
- W3198439439 hasPublicationYear "2016" @default.
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