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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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Interdependence between audit committee and internal audit
Tušek, Boris; Pokrovak, Ivana - In: Corporate board : role, duties & composition; … 8 (2012) 2, pp. 6-14
Persistent link: https://www.econbiz.de/10011374828
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Coordination and communication challenges in global group audits
Downey, Denise Hanes; Bedard, Jean C. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 123-147
Persistent link: https://www.econbiz.de/10012138397
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Internal audit as a lever for governance : the case of firms in an emerging economy
Mbarka, Elghazali; Hicham, Drissi - In: New business models and institutional entrepreneurs : …, (pp. 20-32). 2018
Since the financial scandals of the 2000s, the business environment has been punctuated by fraud and ethical problems that increase uncertainty and risk in the conduct of business. Researchers and practitioners have analyzed these scandals as the result of the weakness and failure of corporate...
Persistent link: https://www.econbiz.de/10011942080
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The association between firm characteristics and the quality characteristics of the internal audit function in the UK : an agency perspective
Ismael, Hazem Ramadan - In: International journal of accounting, auditing and … 15 (2019) 2, pp. 113-143
Persistent link: https://www.econbiz.de/10012105507
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Welcome to the day-to-day of internal auditors : how do they cope with conflicts?
Roussy, Mélanie - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 237-264
Persistent link: https://www.econbiz.de/10011287164
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CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality
Alzeban, Abdulaziz - In: Journal of business economics and management 19 (2018) 3, pp. 456-473
The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has...
Persistent link: https://www.econbiz.de/10012174866
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The influence of the audit committee on the internal audit operations in the system of corporate governance : evidence from Croatia
Tušek, Boris - In: Economic research 28 (2015) 1, pp. 187-203
Persistent link: https://www.econbiz.de/10012220696
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Corporate governance and performance of audit committee and internal audit functions in an emerging economy's public sector
Dzomira, Shewangu - In: Indian journal of corporate governance 13 (2020) 1, pp. 85-98
Persistent link: https://www.econbiz.de/10012241200
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Analysis of the influence of the internal audit function on audit fees
Sierra-García, Laura; Ruiz-Barbadillo, Emiliano; … - In: Revista de contabilidad : RC-SAR 22 (2019) 1, pp. 100-111
Persistent link: https://www.econbiz.de/10012113971