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Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation


  • Accepted by Michel Magnan. We thank Michel Magnan (editor), two anonymous reviewers, Santanu Mitra (our discussant at the 2008 AAA Auditing Section Midyear conference), and seminar participants at the University of Kansas, Portland State University, Oregon State University, and the 2008 AAA Auditing Section Midyear conference for their helpful comments and useful suggestions. We acknowledge and thank the University of Wisconsin Madison School of Business and the Arthur Andersen Center for Financial Reporting and Control, University of Pittsburgh, and Portland State University for research support.