Internal auditors play an important role in influencing managers’ judgments. Yet, the practitioner literature indicates that, because internal audit lacks the client services incentives of external audit, internal auditors often adopt a “policeman approach” that can lead to negative...

Objective - the timeliness of financial statement submission becomes important in decision making. With the growing importance of timely financial statements for the relevance of decision making, an understanding of the determinants of audit report lag becomes necessary. This research intends to...

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. We find that firms with managers that have internal audit experience are associated with less overall earnings management, driven by lower real earnings management. Importantly,...

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance that have led to the currently troubling state of affairs in the financial reporting environment. It offers specific recommendations for addressing the current problems designed...

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance that have led to the currently troubling state of affairs in the financial reporting environment. It offers specific recommendations for addressing the current problems designed...

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on University accounting...

This article examines whether enhanced corporate governance, auditing by one of the Big Four and auditors' opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some studies on earnings...

We examine the audit committee characteristics for S&P 600 firms that voluntarily adopt clawback provisions in their executive contracts. We find empirical evidence to show that audit committees in firms with voluntary clawback provisions meet more often, are larger, and have a larger proportion...

Audit committees play very important roles in financial aspects of governance as they help ensure audit quality while at the same time protecting the interest of investors. This paper attempts an x-ray of the factors that tend to diminish the importance of Audit Committees in corporate...

Recent US reforms aimed at strengthening audit committees and their structure assign independent audit committees the responsibility to appoint, dismiss, and compensate auditors. We examine the association between audit committee characteristics and auditors' compensation and dismissals...