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We examine the relation between nonaudit fees and SOX 404 opinions on the effectiveness of a client’s internal control over financial reporting. We find a negative association between nonaudit fees and the auditor’s propensity to issue an adverse SOX 404 opinion during 2004–2006 (when AS2 was the applicable standard), but not in 2007 or 2008 (when AS5 was the applicable standard). Our results hold...
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