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Information technology capability, internal control effectiveness, and audit fees and delays
Chen, Yunhao; Smith, Antoinette L.; Cao, Jian; Xia, Weidong - In: The journal of information systems : JIS ; a semiannual … 28 (2014) 2, pp. 149-180
Persistent link: https://www.econbiz.de/10010474847
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Audit quality following the Public Company Accounting Oversight Board's operation
Chiu, She Chih; Chien, Chin-chen; Lin, Hsuan-Chu - In: Corporate governance : the international journal for … 17 (2017) 5, pp. 927-946
Persistent link: https://www.econbiz.de/10011758889
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Business strategy, internal control over financial reporting, and audit reporting quality
Bentley-Goode, Kathleen A.; Newton, Nathan J.; … - In: Auditing : a journal of practice & theory 36 (2017) 4, pp. 49-69
Persistent link: https://www.econbiz.de/10011789827
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Blockchain technology adoption and accounting information quality
Fang, Bin; Liu, Xinming; Ma, Chen; Zhuo, Yusang - In: Accounting and finance 63 (2023) 4, pp. 4125-4156
Persistent link: https://www.econbiz.de/10014477056
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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Audit quality of autsourced information technology controls
Mazza, Tatiana; Azzali, Stefano; Fornaciari, Luca - In: Managerial auditing journal 29 (2014) 9, pp. 837-862
Persistent link: https://www.econbiz.de/10010436657
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Abnormal audit fees and future restatements : evidence from Tehran Stock Exchange
Salehi, Mahdi; Farhangdoust, Shayan; Vahidnia, Adineh - In: International journal of accounting, auditing and … 13 (2017) 1, pp. 42-64
Persistent link: https://www.econbiz.de/10011772007
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Internal control managers' accounting experiences on audit quality : focus on ESG
Kim, Suyon - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-14
The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper...
Persistent link: https://www.econbiz.de/10014285274
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Developments in corporate governance and regulatory interest in protecting audit quality
Nicolăescu, Eugen - In: Economics, management and financial markets 8 (2013) 2, pp. 198-203
Persistent link: https://www.econbiz.de/10011543106