Prior studies document that firms having material weaknesses in internal control over financial reporting adjust more … discretionary accruals in financial reporting process than other firms. This study examines the influence of industry …

We examine the impact of adverse auditors' opinions on clients' internal control over financial reporting (ICFR … beginning with the initial year of SOX 404 reporting. Our evidence also suggests that these dismissals tend to be part of … clients' efforts to improve their overall financial reporting. Clients receiving adverse reports are more likely to switch to …

reporting (ICR) affects firms’ bond cost. We find that, during the voluntary ICR period, bondholders only reward voluntary …

We investigate potential differences in audit reporting outcomes between Circular A-133 audits performed by …

provides a channel through which audit committee expertise leads to positive financial reporting outcomes. I find that audit … control over financial reporting (ICFR) integration. In my second analysis, I find that target ICFR integration provides an … control decisions and related financial reporting outcomes …

likely report voluntary changes as part of a strategy to improve financial reporting processes and policies. Our study …

the effectiveness of internal controls over financial reporting (ICFR) required under Section 404(b) of the Sarbanes …