DeZoort, F. Todd; Hermanson, Dana R.; Houston, Richard W. - 2008
post-SOX), we find that audit committee support for an auditor-proposed adjustment is significantly higher in the post …-CPAs.Specifically, the greater audit committee member support for the proposed adjustment post-SOX is attributable to members who are CPAs …-SOX respondents who support the auditor's proposed adjustment have more favorable views of the benefits of SOX, and they believe more …