题目

帮忙翻译以下文字,在线翻译的不要来.急
We examine audit fees in the fiscal year prior to disclosure of internal control deficiencies for a sample of firms that disclosed deficiencies between November 2003 and November 2004, and for a comparison sample that did not report control deficiencies. Our approach differs from studies examining the increase in audit fees as a result of SOX section 404 disclosures (Raghunandan and Rama 2006) in that we use the SOX section 302 disclosures and audit fees in prior periods in an effort to measure the auditor’s response to increased control risk rather than incremental audit fees resulting from the documentation and testing efforts related to SOX section 404.
Our tests indicate that, after controlling for various factors known to affect audit fees (including measures of inherent risk and information risk), audit fees in the fiscal year preceding the year in which the internal control problem was disclosed are significantly higher for ICD firms. The fee effect i

提问时间：2021-01-09

答案

朋友,说实在的,太长了,很少有人有那么久的耐心来翻译的,还是自己搞定吧,