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Nothing Like the Enron Affair Could Happen in France(!)

Stolowy, Hervé - 2013

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...

Persistent link: https://www.econbiz.de/10014064292

Audit committee attributes and the reporting timeliness of listed Nigerian firms

Odjaremu, Gloria Okeoghene; Jeroh, Edirin - In: Trends economics and management 13 (2019) 34, pp. 69-81

Purpose of the article: This study appraised the extent to which audit committee attributes influence the reporting timeliness of listed Nigerian firms. In this light, firm level secondary data were sourced from the financials of 21 randomly selected firms over a 6 year period (2012-2017)....

Persistent link: https://www.econbiz.de/10012140129

Accounting in Crisis : A Story of Auditing, Accounting, Corporate Governance and Market Failures

Brennan, Niamh M. - 2013

the market. In discussing the many factors that led to failure, this paper attempts to provide insights on regulatory …

Persistent link: https://www.econbiz.de/10013082723

Auditors Consideration of Corporate Governance

Fooladi, Masood - 2013

because they cannot have a full control over the firm's activities. Therefore, managers have the competitive advantage of … control the opportunistic behavior of individuals and monitor the financial reporting process. They use CG information in … control risk and required auditors to make more efforts in their audits. Among different aspects of CG the board of directors …

Persistent link: https://www.econbiz.de/10013087808

Internal Audit Control Systems, Forensic Accounting and Financial Rereporting

Srinivasan, Padma - 2009

Persistent link: https://www.econbiz.de/10013156343

Does Board Independence Substitute for External Audit Quality? Evidence from an Exogenous Regulatory Shock

Chintrakarn, Pandej - 2017

Exploiting the passage of the Sarbanes-Oxley Act (SOX) as an exogenous regulatory shock, we investigate whether board independence substitutes for external audit quality. Based on over 14,000 observation across 18 years, our difference-in-difference estimates show that firms forced to raise...

Persistent link: https://www.econbiz.de/10012957532

The Monitoring Effectiveness of Co-Opted Audit Committees

Cassell, Cory A. - 2019

We investigate the relation between audit committee co-option and financial reporting quality, where audit committee co-option is measured as the proportion of audit committee members who joined the board after the appointment of the current Chief Executive Officer (CEO). Because CEOs are often...

Persistent link: https://www.econbiz.de/10012905426

Corporate Governance and Default Risk of Firms Cited in the SEC's Accounting and Auditing Enforcement Releases

Cao, Zhiyan - 2018

We examine the relationship between corporate governance and default risk for a sample of firms cited in the Securities and Exchange Commission's (SEC's) Accounting and Auditing Enforcement Releases (AAERs). Using hazard analysis of actual default incidence and OLS regressions of a continuous...

Persistent link: https://www.econbiz.de/10012938350

The Influence of Management’s Internal Audit Experience on Earnings Management

Ege, Matthew - 2020

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,...

Persistent link: https://www.econbiz.de/10012823577

The Governance Role of Private Debt and the Monitoring Role of External Auditors : Evidence from Covenant Violations

Jiang, Liangliang - 2016

We investigate whether covenant violations function as information mechanisms that lead to the external auditor either exercising closer monitoring or opting to exit. Such responses are expected based on interactive stakeholder monitoring and reaction as described in Triantis and Daniels (1995)....

Persistent link: https://www.econbiz.de/10013008363

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