Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays Article

Chen, Yunhao, Smith, Antoinette L, Cao, Jian et al. Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays . JOURNAL OF INFORMATION SYSTEMS, 28(2), 149-180. 10.2308/isys-50778

cited authors

  • Chen, Yunhao; Smith, Antoinette L; Cao, Jian; Xia, Weidong

published in

keywords

  • Business & Economics
  • Business, Finance
  • COSO
  • IT capability
  • Sarbanes-Oxley Act of 2002
  • Social Sciences
  • audit delays
  • audit fees
  • internal control weaknesses
  • mediation effect

Digital Object Identifier (DOI)

publisher

  • AMER ACCOUNTING ASSOC

start page

  • 149

end page

  • 180

volume

  • 28

issue

  • 2