Chair/Président:Eve Lamargot (Wilfrid Laurier Univeristy)

BEST PAPER/MEILLEURE COMMUNICATION

Regulatory Scrutiny and Reporting of Internal Control Deficiencies: Evidence from the SEC Comment Letters

Author(s)/Auteur(s): Divya Anantharaman (Rutgers University), He Li (Southwestern University of Finance and Economics) & Nader Wans (Memorial University of Newfoundland)

Impact of Promoter Ownershishp on Modified Audit Opinion

Author(s)/Auteur(s): Ajit Dayanandan (University of Alaska Anchorage), Sudershan Kuntluru (IIMK) & Jaspreet Sra (University of Northern British Columbia)