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Liu, W. P., & Huang, H. W. (2020) by tryenduyen31128 is a document available to read on EtoBox.

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This study investigates the relationship between auditor realignments, voluntary adoption of SOX 404, and the remediation of internal control material weaknesses (ICMWs) among U.S.-listed foreign firms. The findings indicate that firms that engage new auditors are more likely to effectively remediate ICMWs, particularly in common-law countries, while those in the voluntary adoption period are less likely to solve internal control issues. Additionally, successful remediation of ICMWs significantly improves e

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tryenduyen31128

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EN