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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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The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation
Soh, Dominic S.B.; Martinov-Bennie, Nonna - In: Managerial Auditing Journal 26 (2011) July, pp. 605-622
Purpose – The purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the factors perceived to be necessary to ensure its effectiveness. The current performance evaluation practices of IA are also examined....
Persistent link: https://www.econbiz.de/10009320921
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Corporate executive’s gender and audit fees
Huang, Ting-Chiao; Huang, Hua-Wei; Lee, Chih-Chen - In: Managerial Auditing Journal 29 (2014), pp. 527-547
Purpose –The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an...
Persistent link: https://www.econbiz.de/10010795415
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The internal audit function
Soh, Dominic S.B.; Martinov‐Bennie, Nonna - In: Managerial Auditing Journal 26 (2011) 7, pp. 605-622
Purpose – The purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the factors perceived to be necessary to ensure its effectiveness. The current performance evaluation practices of IA are also examined....
Persistent link: https://www.econbiz.de/10014929262
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The association between disclosure of forward-looking information and corporate governance mechanisms
Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014) 7, 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/10014929866
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Corporate executive’s gender and audit fees
Huang, Ting-Chiao; Huang, Hua-Wei; Lee, Chih-Chen - In: Managerial Auditing Journal 29 (2014) 6, pp. 527-547
Purpose – The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an...
Persistent link: https://www.econbiz.de/10014929934
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Does audit committee substitute or complement other corporate governance mechanisms
Hassan, Yousef; Hijazi, Rafiq; Naser, Kamal - In: Managerial Auditing Journal 32 (2017) 7, pp. 658-681
Purpose The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab of Emirates (UAE). In particular, the current study examines whether an effective AC can serve as a...
Persistent link: https://www.econbiz.de/10014930149
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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