This paper examines investors’ reaction to internal control audit reports by concerning audit quality, we find that companies disclosing unqualified internal control audit reports issued by Big 4 firms have higher earnings response coefficient. So the internal control audit reports can transmit information relevant to investment decisions, but its signals are associated with audit quality
| Published in | Journal of Finance and Accounting (Volume 3, Issue 5) |
| DOI | 10.11648/j.jfa.20150305.13 |
| Page(s) | 128-131 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2015. Published by Science Publishing Group |
Internal Control Audit, Audit Quality, Market Reaction
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APA Style
Wang Meiying. (2015). Research on Audit Quality and Information Content of Internal Control Audit Reports. Journal of Finance and Accounting, 3(5), 128-131. https://doi.org/10.11648/j.jfa.20150305.13
ACS Style
Wang Meiying. Research on Audit Quality and Information Content of Internal Control Audit Reports. J. Finance Account. 2015, 3(5), 128-131. doi: 10.11648/j.jfa.20150305.13
AMA Style
Wang Meiying. Research on Audit Quality and Information Content of Internal Control Audit Reports. J Finance Account. 2015;3(5):128-131. doi: 10.11648/j.jfa.20150305.13
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Download@article{10.11648/j.jfa.20150305.13,
author = {Wang Meiying},
title = {Research on Audit Quality and Information Content of Internal Control Audit Reports},
journal = {Journal of Finance and Accounting},
volume = {3},
number = {5},
pages = {128-131},
doi = {10.11648/j.jfa.20150305.13},
url = {https://doi.org/10.11648/j.jfa.20150305.13},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20150305.13},
abstract = {This paper examines investors’ reaction to internal control audit reports by concerning audit quality, we find that companies disclosing unqualified internal control audit reports issued by Big 4 firms have higher earnings response coefficient. So the internal control audit reports can transmit information relevant to investment decisions, but its signals are associated with audit quality},
year = {2015}
}
TY - JOUR T1 - Research on Audit Quality and Information Content of Internal Control Audit Reports AU - Wang Meiying Y1 - 2015/08/12 PY - 2015 N1 - https://doi.org/10.11648/j.jfa.20150305.13 DO - 10.11648/j.jfa.20150305.13 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 128 EP - 131 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20150305.13 AB - This paper examines investors’ reaction to internal control audit reports by concerning audit quality, we find that companies disclosing unqualified internal control audit reports issued by Big 4 firms have higher earnings response coefficient. So the internal control audit reports can transmit information relevant to investment decisions, but its signals are associated with audit quality VL - 3 IS - 5 ER -
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