Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions†
Article first published online: 27 DEC 2012
Contemporary Accounting Research
Volume 30, Issue 3, pages 970–995, Fall 2013 (September)
How to Cite
Goh, B. W., Krishnan, J. and Li, D. (2013), Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions. Contemporary Accounting Research, 30: 970–995. doi: 10.1111/j.1911-3846.2012.01180.x
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.
- Issue published online: 16 SEP 2013
- Article first published online: 27 DEC 2012
- Accepted manuscript online: 19 MAY 2012 10:11AM EST
- Temple University Summer Research Fellowship
- Fox School Merves Research Fellowship
- Singapore Management University
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