Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions
成果类型：
Article
署名作者：
Goh, Beng Wee; Krishnan, Jayanthi; Li, Dan
署名单位：
Singapore Management University; Pennsylvania Commonwealth System of Higher Education (PCSHE); Temple University; Tsinghua University
刊物名称：
CONTEMPORARY ACCOUNTING RESEARCH
ISSN/ISSBN：
0823-9150
DOI：
10.1111/j.1911-3846.2012.01180.x
发表日期：
2013
页码：
970-995
关键词：
sarbanes-oxley act
control deficiencies
Financial distress
control weaknesses
control quality
cost
RISK
fees
INDEPENDENCE
remediation
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