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ArticleInvestor perceptions of an auditor’s adverse internal control opinion

Thomas J. Lopez2009

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Articlegreen2009

Investor perceptions of an auditor’s adverse internal control opinion

Thomas J. Lopez · Scott D. Vandervelde · Yijing Wu

65 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1997Disclosure level and the cost of equity capital.2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital 2007Determinants of weaknesses in internal control over financial reporting 2007Accruals Quality and Internal Control over Financial Reporting 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002

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2016A fuzzy-hybrid analytic model to assess investors' perceptions for industry selection 2014The implications of ineffective internal control and SOX 404 reporting for financial analysts 2019How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance 2016Internal Control Deficiencies and Municipal Borrowing Costs

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Year2009

Typearticle

Published2009-05-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations65

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2009.04.003

openalex_workW2007263774

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2019

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2019Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility?

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