Beisland, Leif Atle; Mersland, Roy; Oystein Strøm, R. - Centre Emile Bernheim, Solvay Brussels School of … - 2013
the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the … audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance … relationship between audit quality and governance does exist, the sign of this relationship is always positive. Thus, our data …