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Internal audit involvement in enterprise risk management
Zwaan, Laura de; Stewart, Jenny; Subramaniam, Nava - In: Managerial Auditing Journal 26 (2011) July, pp. 586-604
internal audit objectivity and of the current role of internal audit in ERM in Australia. …
Persistent link: https://www.econbiz.de/10009320937
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The effectiveness of audit committees for low- and mid-cap firms
Kang, Won Sil; Kilgore, Alan; Wright, Sue - In: Managerial Auditing Journal 26 (2011) July, pp. 623-650
Exchange (ASX) relating to audit committees in Australia, and whether they have improved financial reporting quality for low … reform. It includes a new measure among audit committee characteristics, industry expertise, which is required in Australia …
Persistent link: https://www.econbiz.de/10009320938
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Audit committees: voluntary formation by ASX non-top 500
Li (Glenda) Chen; Kilgore, Alan; Radich, Renee - In: Managerial Auditing Journal 24 (2009) May, pp. 475-493
Purpose – This paper aims to examine the relationship between firm characteristics and incentives for the voluntary formation of audit committees by non-top 500 firms listed on the Australian Stock Exchange (ASX). Design/methodology/approach – Data are obtained from a random sample of 224...
Persistent link: https://www.econbiz.de/10009350139
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Governance characteristics and role effectiveness of audit committees
Lary, Akeel M.; Taylor, Dennis W. - In: Managerial Auditing Journal 27 (2012) May, pp. 336-354
Purpose – The purpose of this paper is to investigate the perceptions of auditor independence between auditors, bank-loan officers, and financial analysts in Bahrain. Design/methodology/approach – This study examines the effect of 41 independence-enhancing and – threatening Factors on the...
Persistent link: https://www.econbiz.de/10010551593
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Audit committees: voluntary formation by ASX non‐top 500
Chen, Li (Glenda); Kilgore, Alan; Radich, Renee - In: Managerial Auditing Journal 24 (2009) 5, pp. 475-493
Purpose – This paper aims to examine the relationship between firm characteristics and incentives for the voluntary formation of audit committees by non‐top 500 firms listed on the Australian Stock Exchange (ASX). Design/methodology/approach – Data are obtained from a random sample of 224...
Persistent link: https://www.econbiz.de/10014929168
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Internal audit involvement in enterprise risk management
de Zwaan, Laura; Stewart, Jenny; Subramaniam, Nava - In: Managerial Auditing Journal 26 (2011) 7, pp. 586-604
internal audit objectivity and of the current role of internal audit in ERM in Australia.  …
Persistent link: https://www.econbiz.de/10014929261
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The effectiveness of audit committees for low‐ and mid‐cap firms
Sil Kang, Won; Kilgore, Alan; Wright, Sue - In: Managerial Auditing Journal 26 (2011) 7, pp. 623-650
Exchange (ASX) relating to audit committees in Australia, and whether they have improved financial reporting quality for low … reform. It includes a new measure among audit committee characteristics, industry expertise, which is required in Australia …
Persistent link: https://www.econbiz.de/10014929263
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Governance characteristics and role effectiveness of audit committees
Lary, Akeel M.; Taylor, Dennis W. - In: Managerial Auditing Journal 27 (2012) 4, pp. 336-354
effectiveness. Its objective is to contribute a more comprehensive model and new evidence from Australia that complements and …
Persistent link: https://www.econbiz.de/10014929286
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Examination of the actual turnover decisions of female auditors in public accounting: Evidence from Hong Kong
Law, Philip - In: Managerial Auditing Journal 25 (2010) June, pp. 484-502
Purpose – The inability of public accounting practices to retain female auditors is of concern to the profession. The purpose of this paper is to examine the factors associated with the actual turnover decisions made by female auditors in the public accounting profession....
Persistent link: https://www.econbiz.de/10009319190
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Advancement to partnership in public accounting firms in Hong Kong
Law, Philip - In: Managerial Auditing Journal 24 (2009) September, pp. 792-805
Purpose – Although the prior literature has examined gender in analysing the factors underlying departures from and career progression in public accounting practices, the inconclusive results that have been obtained and the evolution of the situation over time bring about opportunities for...
Persistent link: https://www.econbiz.de/10009350126