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Keywords: adverse internal control opinions
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Journal Articles
The Accounting Review (2022) 97 (3): 205–226.
Published: 01 May 2022
...Elizabeth N. Cowle; Stephen P. Rowe ABSTRACT We examine the reputational impact of an audit office issuing adverse internal control opinions (adverse ICOs). While prior research has examined how clients that receive an adverse ICO respond, we focus on clients that did not receive an adverse ICO...