This study aims to investigate the changes that the prohibition of the non-audit services by section 201 of SOX brought in the relationship between the audit fees and non-audit fees. Both univariate and multivatiate regression methodologies has been used to test the hypotheses. Using both OLS...

This study aims to investigate the impact of Section 201 of SOX on auditor independence through audit fees and audit opinions. This study also identifies the difference of audit opinions before and after SOX, which may signal an increase in auditor independence. Results show that after...

This study conducts a comprehensive review of the literature published during 1989-2020 to identify the factors that can cause internal control weakness. This review is organized around five main groups, namely: 1) rapid growth and restructuring, 2) financial reporting complexity, 3) auditor...