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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 it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Cost for Integrated vs. Non-integrated Audits

Gunn, Joshua L.; Li, Chan; Liao, Lin; Zhou, Shan - 2022

Audits of internal control over financial reporting (ICFR) are typically “integrated” with the audit of the financial statements (FS)— both audits are conducted by the same audit firm, which designs procedures to satisfy the objectives of both audits simultaneously. A common assumption is...

Persistent link: https://www.econbiz.de/10014361562

Is it better to kill two birds with one stone? : internal control audit quality and qudit costs for integrated versus nonintegrated audits

Gunn, Joshua L.; Li, Chan; Liao, Lin; Zhou, Shan - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 251-283

Persistent link: https://www.econbiz.de/10014234226

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

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