The Effect of Type of Internal Control Report on Users’ Confidence in the Accompanying Financial Statement Audit Report


  • Accepted by Hun-Tong Tan. We thank Hun-Tong Tan (associate editor), the two anonymous referees, Jeff Cohen, Vicki Dickinson, Steve Glover, Robert Knechel, Kim Moreno, Christine Nolder, Greg Trompeter, Jeff Wilks, Mark Zimbelman, participants at the 2008 American Accounting Association Annual Meeting in Anaheim and the workshop participants at University of Florida, University of California at Irvine, Northeastern University, and Brigham Young University for their helpful comments and suggestions.