Businesses have invested tremendous resources into intelligent decision aid development. A good match between user and aid may improve the expert decision-maker's decision quality. However, novices may be prone to poorer decision-making if intelligent decision aids are more expert than the user....

type="main" xml:id="acfi12010-abs-0001" <title type="main">Abstract</title> <p>Audit committees (ACs) are expected to play a key role in improving financial statement integrity and as a consequence reduce audit risk. Companies reporting conformity with regulations can have an AC that appears effective but is not actually...</p>

In recent years, the importance of good corporate governance has received significant public and regulatory attention. A crucial part of an entity's corporate governance is its internal audit function. At the same time, there has been significant public concern about the level of fraud within...

Independent, competent boards of directors and audit committees are said to be important mechanisms of corporate governance. The purpose of the present study is to empirically examine the association between audit committee composition and audit quality. Specifically, the link between the...