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When does the internal audit function enhance audit committee effectiveness?
Jaggi, Jacob - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 329-359
Persistent link: https://www.econbiz.de/10014290329
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Internal control opinion shopping and audit market competition
Newton, Nathan J.; Persellin, Julie S.; Wang, Dechun; … - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 603-623
Persistent link: https://www.econbiz.de/10011458983
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Internal audit quality and earnings management
Prawitt, Douglas F.; Smith, Jason L.; Wood, David A. - In: The accounting review : a publication of the American … 84 (2009) 4, pp. 1255-1280
Persistent link: https://www.econbiz.de/10003881177
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Does public company accounting oversight board regulatory enforcement deter low-quality audits?
Lamoreaux, Phillip T.; Mowchan, Michael; Zhang, Wei - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 335-366
Persistent link: https://www.econbiz.de/10014303166
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Management's reporting motives and the leniency of auditors' internal control evaluations : the role of organizational identification and auditor-type
Commerford, Benjamin P.; Mullis, Curtis; Stefaniak, Chad M. - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 153-173
Persistent link: https://www.econbiz.de/10014303122
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The joint effects of internal auditors' approach and persuasion tactics on managers' responses to internal audit advice
Brown, Timothy; Fanning, Kirsten - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 173-188
Persistent link: https://www.econbiz.de/10012118764
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Concede or deny : do management persuasion tactics affect auditor evaluation of internal control deviations?
Wolfe, Christopher J.; Mauldin, Elaine G.; Diaz, … - In: The accounting review : a publication of the American … 84 (2009) 6, pp. 2013-2037
Persistent link: https://www.econbiz.de/10003919362
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Do SOX 404 control audits and management assessments improve overall internall control system quality?
Schroeder, Joseph H.; Shepardson, Marcy L. - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1513-1541
Persistent link: https://www.econbiz.de/10011564238
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Mandatory internal control audits, audit adjustments, and financial reporting quality : evidence from China
Lennox, Clive; Wu, Xi - In: The accounting review : a publication of the American … 97 (2022) 1, pp. 341-364
Persistent link: https://www.econbiz.de/10013161600
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Does internal audit function quality deter management misconduct?
Ege, Matthew S. - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 495-527
Persistent link: https://www.econbiz.de/10010517105