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The impact of corporate governance on working capital management efficiency of American manufacturing firms
Gill, Amarjit S.; Biger, Nahum - In: Managerial Finance 39 (2013) January, pp. 116-132
Purpose – The purpose of this study is to investigate the impact of corporate governance on working capital management efficiency. This study also seeks to extend the findings of Gill and Shah. Design/methodology/approach – This study applied a co-relational research design. A sample was...
Persistent link: https://www.econbiz.de/10010610996
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The impact of corporate governance on working capital management efficiency of American manufacturing firms
Gill, Amarjit S.; Biger, Nahum - In: Managerial Finance 39 (2013) 2, pp. 116-132
Purpose – The purpose of this study is to investigate the impact of corporate governance on working capital management efficiency. This study also seeks to extend the findings of Gill and Shah. Design/methodology/approach – This study applied a co‐relational research design. A sample was...
Persistent link: https://www.econbiz.de/10014940280
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Board and audit committee effectiveness in the post-ASX Corporate Governance Principles and Recommendations era
Safari, Maryam - In: Managerial Finance 43 (2017) 10, pp. 1137-1151
Purpose The purpose of this paper is to contribute to the corporate governance literature by examining the aggregate effect of board and audit committee characteristics on earnings management practices, particularly in the period following the introduction of the second edition of the Australian...
Persistent link: https://www.econbiz.de/10014941581
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Andersen implosion over Enron: an analysis of the contagion effect on Fortune 500 firms
Cross, Joann Noe; Kunkel, Robert A. - In: Managerial Finance 38 (2012), pp. 678-688
/implications – The results show the importance of the auditing process and the impact of unethical actions on the firm, their auditor …
Persistent link: https://www.econbiz.de/10010814896
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Statistical audit sampling for portfolio-at-risk in microfinance
Schreiner, Mark - In: Managerial Finance 35 (2010), pp. 990-998
on audit sampling in a way that auditors (who are usually not statisticians) can apply them for auditing the quality of a …
Persistent link: https://www.econbiz.de/10010814912
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Auditors’ ethical sensitivity and the assessment of the likelihood of fraud
Abdolmohammadi, M.H; Owhoso, V.D - In: Managerial Finance 26 (2000) 11, pp. 21-32
bribery scandals, etc. and discusses ethics and auditing. Sums up that ethical scenarios examined herein, perhaps, contain …
Persistent link: https://www.econbiz.de/10014939533
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Statistical audit sampling for portfolio‐at‐risk in microfinance
Schreiner, Mark - In: Managerial Finance 35 (2009) 12, pp. 990-998
on audit sampling in a way that auditors (who are usually not statisticians) can apply them for auditing the quality of a …
Persistent link: https://www.econbiz.de/10014940082
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Andersen implosion over Enron: an analysis of the contagion effect on Fortune 500 firms
Noe Cross, Joann; Kunkel, Robert A. - In: Managerial Finance 38 (2012) 7, pp. 678-688
/implications – The results show the importance of the auditing process and the impact of unethical actions on the firm, their auditor …
Persistent link: https://www.econbiz.de/10014940248
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Auditing Risk, Materiality & Judgement Standards: An International Comparison
Pratt, Michael J.; Van Peursem, Karen - In: Managerial Finance 22 (1996) 9, pp. 86-99
In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and … judgement are fundamental auditing concepts which should form a part of any conceptual framework. However, it was identified … adopted by the various professional bodies responsible for auditing standards in English speaking Pacific Rim countries and …
Persistent link: https://www.econbiz.de/10014940973
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The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies
Ezat, Amr; El-Masry, Ahmed - In: Managerial Finance 34 (2008), pp. 848-867
Purpose -This study seeks to examine the key factors that affect the timeliness of corporate internet reporting (CIR) by the Egyptian listed corporations on the Cairo and Alexandria Stock Exchange. Design/methodology/approach - The authors use firm characteristics and corporate governance...
Persistent link: https://www.econbiz.de/10010814869