Critical audit matters and internal control quality: The disciplining role of CAM reporting

Carol Callaway Dee; Bing Luo; Elaine Wang; Jing Zhang

doi:10.1016/j.jacceco.2025.101834

Critical audit matters and internal control quality: The disciplining role of CAM reporting

Carol Callaway Dee¹; Bing Luo²; Elaine Wang^3,4; Jing Zhang^5,6

¹ Stetson University · ² San Francisco State University · ³ Amherst College · ⁴ University of Massachusetts Amherst · ⁵ University of Denver · ⁶ University of Colorado Denver

Journal of Accounting and Economics 2026

DOI: 10.1016/j.jacceco.2025.101834
Volume: 81 (2)
Pages: 101834
Language: en
Export: BibTeX
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