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Board monitoring and internal control system disclosure in different regulatory environments
Michelon, Giovanna; Bozzolan, Saverio; Beretta, Sergio - In: Journal of Applied Accounting Research 16 (2015) 1, pp. 138-164
) disclosure, as a monitoring mechanism, associated with the characteristics of the board of directors, particularly the audit … regulation on ICS disclosure as an external governance/monitoring mechanism play a role in shaping the relationship between board … monitoring and ICS disclosure and, if so, how? Design/methodology/approach – The authors study the ICS disclosure of 149 …
Persistent link: https://www.econbiz.de/10014837960
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The effect of audit committee attributes on compliance with IAS 24-related party disclosure
Agyei-Mensah, Ben Kwame - In: International Journal of Law and Management 61 (2019) 1, pp. 266-285
-year observations for the period 2013-2016. Findings The findings of the paper reveal that related party disclosure compliance is …
Persistent link: https://www.econbiz.de/10014781864
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Factors associated with the internal audit function's role in corporate governance
Sarens, Gerrit; Abdolmohammadi, Mohammad J.; Lenz, Rainer - In: Journal of Applied Accounting Research 13 (2012) 2, pp. 191-204
Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance. Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...
Persistent link: https://www.econbiz.de/10014837813
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The perceptions of audit committees’ role in an emerging market: the case of Egypt
Kamel, Hany; Elkhatib, Sobhy - In: Journal of Economic and Administrative Sciences 29 (2013) 2, pp. 85-98
Purpose – The purpose of this paper is to discuss the respondents’ perceptions of the role of audit committees in Egypt and their likely impact on the quality of financial reporting. Design/methodology/approach – In all, 217 usable questionnaires were collected from three groups of...
Persistent link: https://www.econbiz.de/10014857727
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How auditor locality affects audit report timeliness
Bazrafshan, Ameneh; Dehghani Madise, Simin - In: Journal of Facilities Management 20 (2021) 2, pp. 306-321
Purpose Despite extensive research on the determinates of audit report timeliness, there is limited empirical evidence on the effect of auditor locality on audit report timeliness. Therefore, this study aims to examine the relationship between auditor locality and audit report timeliness....
Persistent link: https://www.econbiz.de/10014867786
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Compliance and value relevance of audit committees: evidence from Hong Kong
Chan, Raymond S.Y.; Lau, Charles K.S.; Ng, Artie W. - In: Journal of Financial Reporting and Accounting 9 (2011) 1, pp. 74-97
Purpose – Audit committees (ACs) have been perceived as an important means of corporate governance, safeguarding the interests of shareholders by monitoring internal control and risk management. This study aims to examine specific structural and operational characteristics of ACs for firms in...
Persistent link: https://www.econbiz.de/10014869573
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Stock option fraud prevention in Islamic country: does corporate governance matter?
Ismail, Tariq H.; Abdelmoniem, Zakia - In: Journal of Financial Reporting and Accounting 11 (2013) 1, pp. 4-28
disclosure, duality of CEO, high percentage of insiders in board of directors, auditor turnover, and management ownership are …
Persistent link: https://www.econbiz.de/10014869640
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Gender differences and audit committee diligence
Thiruvadi, Sheela - In: Gender in Management: An International Journal 27 (2012) 6, pp. 366-379
Purpose – The purpose of this paper is to examine the association between the presence of females on the audit committee and the number of audit committee meetings. Design/methodology/approach – This paper uses a multivariate regression model to examine the association between gender on the...
Persistent link: https://www.econbiz.de/10014744311
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Audit Committees Oversight Responsibilities Post Sarbanes‐Oxley Act
HassabElnaby, Hassan R.; Said, Amal; Wolfe, Glenn - In: American Journal of Business 22 (2007) 2, pp. 19-32
In this study we examine the oversight responsibilities of audit committees in the post Sarbanes‐Oxley Act of 2002 (SOX) era. The results show that audit committee oversight responsibilities assigned and disclosed in proxy statements expanded post‐SOX compared to pre‐SOX. We design a...
Persistent link: https://www.econbiz.de/10014668268
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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