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Keywords: internal control opinion
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 173–200.
Published: 01 May 2011
... paid by remediating companies in the first year after remediation is indistinguishable from the level of fees paid by companies in the year they receive their initial adverse internal control opinions. We find that audit fees paid by remediating companies do not become distinguishably lower than fees...