examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based …. We find financial reporting quality for both reviews and audits is significantly better than for compilations, but is …

control over financial reporting (ICFR) and auditors' internal control reporting quality. Organizational theory suggests that …. We also find that auditors' internal control reporting quality is lower among clients with greater prospector … useful summary indicator for evaluating companies' internal control strength and suggest that internal control reporting is …