Auditor independence, audit committee quality and internal control weaknesses

摘要: In this paper we investigate the relation between auditor independence, audit committee quality and disclosure of internal control weaknesses. We begin with a sample firms weaknesses and, based on industry, size, performance, match these to without Our conditional logit analyses indicate that exists quality, Firms are more likely be identified an weakness, if their committees have less financial expertise or, specifically, accounting non-accounting expertise. They also auditors independent. addition, recent changes