Performance audit as an audit discipline has developed seriously since the late1970s. Due to its developing nature, it has been noted that it lacks formalmethodologies. One such methodology is in the specific design of an auditprogram; this is important as the audit program is the basis of the...

Management needs something tools, who can evaluated the company activity and solution if we fund weakneses and fraud and this tool must be can given rekomendation to problem solving. The tools can we use to achive this propose is Operational Audit, with operational audit, company can hope...

Management needs something tools, who can evaluated the company activity and solution if we fund weakneses and fraud and this tool must be can given recomendation to problem solving. The tools that we can use to achive this propose is Operational Audit. With operational audit, company can hope...

Using data from 2004 to 2008, we find that an audit committee is an important monitoring mechanism as audit committee independence, expertise and size are associated with reduced levels of abnormal accruals, our measure of earnings management. This study also attempts to discern when the...

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The issue of corporate social responsibility disclosure grows widely. The researches on corporate social responsibility disclosure find different results. This research is aimed to explain the influence of corporate characteristics on social responsibility disclosure in corporate banking and...

The corporate form that developed in the early 20th century created enormous pressure for corporate governance mechanisms to curb the power of corporate managers. Berle and Means, legal pluralists, warned about concentrating economic power in the hands of a small but powerful class of...

We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings...

This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary total...

Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize selected results (i.e., clusters of papers with new and interesting...