Yan Zhang|Jian Zhou|Nan Zhou
Audit committee quality, auditor independence, and internal control weaknesses
Binghamton University|Binghamton University|Syracuse University|Binghamton University
paper investigate relation audit committee quality auditor independence disclosure internal control weaknesses enactment sarbanesoxley act begin sample firms internal control weaknesses based industry size performance match firms sample control firms without internal control weaknesses conditional logit analyses indicate relation exists audit committee quality auditor independence internal control weaknesses firms likely identified internal control weakness audit committees less financial expertise specifically less accounting financial expertise nonaccounting financial expertise also likely identified internal control weakness auditors independent addition firms recent auditor changes likely internal control weaknesses