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After restating their financial statements, companies may voluntarily restate their previously issued internal control (IC) reports for the financial statement (FS) misstatement periods, changing them from “effective” to “ineffective.” This paper examines the determinants and...
Persistent link: https://www.econbiz.de/10013214050
An increasing number of firms have restated previously issued financial statements in recent years. Legislators, regulators, and others speculate that restatements are associated with fees received by auditors for non-audit services (non-audit fees). The current study provides empirical evidence...
Persistent link: https://www.econbiz.de/10014067068
Persistent link: https://www.econbiz.de/10012437353