Similar Search Results

Does the presence of an internal control audit affect firm operational efficiency?

Imdieke, Andrew J.; Li, Chan; Zhou, Shan - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 952-980

Persistent link: https://www.econbiz.de/10014289162

Restatement of 404 Internal Control Opinions

Feng, Mei - 2016

This paper investigates internal control restatements, i.e., companies and their auditors restating Section 404 internal control (IC) opinions from clean to adverse, after announcing financial statement restatements. We compare IC restatement companies with both companies that issue adverse IC...

Persistent link: https://www.econbiz.de/10013003000

The SOX 404 internal control audit : key regulatory events

Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Research in accounting regulation 27 (2015) 2, pp. 160-164

Persistent link: https://www.econbiz.de/10011438690

What's in a name? : initial evidence of U.S. audit partner identification using difference-in-differences analyses

Cunningham, Lauren M.; Li, Chan; Stein, Sarah E.; … - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 139-163

Persistent link: https://www.econbiz.de/10012121929

The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements

Li, Chan; Raman, K. K.; Sun, Lili; Yang, Rong - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 981-1009

Persistent link: https://www.econbiz.de/10012233107

Is SOX 404(a) management internal control reporting an effective alternative to SOX 404(b) internal control audits?

Fan, Yangyang; Li, Chan; Raghunandan, K. - In: Auditing : a journal of practice & theory 36 (2017) 3, pp. 71-89

Persistent link: https://www.econbiz.de/10011752555

Client pressure and auditor independence : evidence from the "Great Recession" of 2007-2009

Ettredge, Michael L.; Fuerherm, Elizabeth Emeigh; Guo, Feng - In: Journal of accounting and public policy 36 (2017) 4, pp. 262-283

Persistent link: https://www.econbiz.de/10011774023

Does client importance affect auditor independence at the office level? : empirical evidence from going-concern opinions

Li, Chan - In: Contemporary accounting research : a journal of the … 26 (2009) 1, pp. 201-230

Persistent link: https://www.econbiz.de/10003887001

National level, city level auditor industry specialization and cost of debt

Li, Chan; Xie, Yuan; Zhou, Jian - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 395-417

Persistent link: https://www.econbiz.de/10008698026

Investors' perceptions of auditors' economic dependence on the client : post-SOX evidence

Hollingsworth, Carl; Li, Chan - In: Journal of accounting, auditing & finance 27 (2012) 1, pp. 100-122

Persistent link: https://www.econbiz.de/10009487344