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Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions


  • Accepted by Ferdinand Gul. We thank Ferdinand Gul, two anonymous reviewers, Bryan Church, Qi Chen, Jagan Krishnan, Yan Zhang, Yinqi Zhang, and conference participants at the 2007 AAA annual meetings for helpful comments. Jayanthi Krishnan acknowledges research support from the Temple University Summer Research Fellowship and the Fox School Merves Research Fellowship. Beng Wee Goh acknowledges research support from the Singapore Management University.