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Corporate governance and accounting enforcement actions in Italy
Romano, Giulia; Guerrini, Andrea - In: Managerial Auditing Journal 27 (2012) July, pp. 622-638
/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …
Persistent link: https://www.econbiz.de/10010814994
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Dual reforms
Yakhou, Mehenna; Dorweiler, Vernon P. - In: Managerial Auditing Journal 19 (2004) 3, pp. 361-377
Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance …
Persistent link: https://www.econbiz.de/10014928862
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Corporate governance and accounting enforcement actions in Italy
Romano, Giulia; Guerrini, Andrea - In: Managerial Auditing Journal 27 (2012) 7, pp. 622-638
/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …
Persistent link: https://www.econbiz.de/10014929299
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Accountability And The Internet.
Crowther, David - 2003
It would not be an exaggeration to claim thatthe Internet is now ubiquitous, playing asubstantial role in both our personal andprofessional lives. IT industry observers andpractitioners alike regard the emergence ofthe Internet as having the same influence onsociety today as the development...
Persistent link: https://www.econbiz.de/10012685554
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The association between disclosure of forward-looking information and corporate governance mechanisms: Evidence from the UK before the financial crisis period
Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014), pp. 578-595
Purpose –This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies....
Persistent link: https://www.econbiz.de/10010934891
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Determinants of voluntary formation of risk management committees: Evidence from an emerging economy
Sekome, Nkoko Blessy; Lemma, Tesfaye Taddesse - In: Managerial Auditing Journal 29 (2014), pp. 649-671
Purpose –The aim of this paper is to examine the nexus between firm-specific attributes and a company’s decision to setup a separate risk management committee (RMC) as a sub-committee of the board within the context of an emerging economy, South Africa. Design/methodology/approach –The...
Persistent link: https://www.econbiz.de/10010934898
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Auditor quality and earnings management: Singaporean evidence
Rusmin, Rusmin - In: Managerial Auditing Journal 25 (2010) July, pp. 618-638
Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb...
Persistent link: https://www.econbiz.de/10009319191
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Internal audit and audit fees: further evidence
Singh, Harjinder; Newby, Rick - In: Managerial Auditing Journal 25 (2010) May, pp. 309-327
Purpose – The paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin-Stewart and Kent, which used data from 2000. Design/methodology/approach – The paper uses publicly available...
Persistent link: https://www.econbiz.de/10009319192
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Audit committee financial expertise and misappropriation of assets
Mustafa, Sameer T.; Youssef, Nourhene Ben - In: Managerial Auditing Journal 25 (2010) March, pp. 208-225
financial expertise: accounting and non-accounting financial expertise. Findings – The results support the notion that an …
Persistent link: https://www.econbiz.de/10009319193
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Assessing the perceptions of the quality of reported earnings in Egypt
Kamel, Hany; Elbanna, Said - In: Managerial Auditing Journal 25 (2010) January, pp. 32-52
quality of accounting information, including the reported earnings. Design/methodology/approach – A total of 16 semi … survey distributed among three groups of respondents, namely, accounting academics, external auditors, and financial managers …
Persistent link: https://www.econbiz.de/10009319208