of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The … are used as proxies for financial reporting quality. The findings support the contention that the benefits to FRQ of an …

financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …

reporting. This new emphasis on effective internal controls places internal auditors of public companies at center stage … reporting. This study examines the perceived role of the internal audit function in the external audit and financial reporting …

the Third Line of Defense for effective risk management and internal control, internal audit ideally has a dual reporting … relationship in terms of a functional reporting line to the board and an additional administrative reporting line to senior …

Die Extensible Business Reporting Language (XBRL) ist eine Auszeichnungssprache für Daten der externen … monatlichen Analystenschätzungen für über 5000 Unternehmen in den USA über einen Zeitraum von acht Jahren. Die multiple …The Extensible Business Reporting Language (XBRL) is a markup language which enables companies to easily generate …