The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements
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DOI: 10.1007/s11156-019-00814-7
Abstract: We examine the effectiveness of additional audit effort in lowering the risk of financial misstatements for companies with internal control material weaknesses during three separate post-SOX time periods. Our findings suggest that additional audit effort… read more here.
Keywords: control; additional audit; risk; lowering risk ... See more keywords