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Internal Control Material Weaknesses and CFO Compensation

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  • Accepted by Michel Magnan. We thank Rashad Abdel-Khalik, Jean Bedard, Michael Ettredge, Raffi Indjejikian, Marsha Keune, Linda McDaniel, Mark Peecher, Jae Yong Shin, Terry Warfield, and Martin Wu for their helpful comments. We also thank research workshop participants at the 2008 AAA Auditing Section Midyear Meeting, the Ohio State University, the University of Kentucky, Suffolk University, the University of Wisconsin, Bentley University, and the University of Illinois. Finally, we thank Dan Wangerin for excellent research support.

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