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The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators
Thanyawee Pratoomsuwan; Yolrabil, Orapan - In: Asian journal of business and accounting : AJBA 13 (2020) 1, pp. 35-64
Persistent link: https://www.econbiz.de/10012257580
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The effects of internal audit report type and reporting relationship on internal auditors' risk judgments
Boyle, Douglas M.; DeZoort, F. Todd; Hermanson, Dana R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 695-718
Persistent link: https://www.econbiz.de/10011374517
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Internal audit function, board quality and financial reporting quality : evidence from Malaysia
Johl, Shireenjit K.; Johl, Satirenjit Kaur; … - In: Managerial auditing journal 28 (2013) 9, pp. 780-814
Persistent link: https://www.econbiz.de/10010203322
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Internal audit quality and financial reporting quality : the joint importance of independence and competence
Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40
Persistent link: https://www.econbiz.de/10011450956
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Internal Audit Competency Changes in Response to Financial Reporting Quality Failures
Reville, Melissa - 2019
survey-based data. Using this longitudinal data, we test whether IAF competency is associated with financial reporting … financial reporting quality by enhancing oversight over external auditors and audit committees should also consider focusing on …
Persistent link: https://www.econbiz.de/10012898518
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CAE remuneration and financial reporting quality
Alzeban, Abdulaziz - In: Revista de contabilidad : RC-SAR 24 (2021) 1, pp. 90-103
Persistent link: https://www.econbiz.de/10012544890
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Internal audit and financial reporting quality in the public sector
DeSimone, Steven M. - 2017
Persistent link: https://www.econbiz.de/10012063684
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The impact of the requirements of International Audit Standard No (300) : planning for Auditing Financial Statements on the quality of the audit report
Abu Saleem, Khalil - In: International journal of economics and finance 10 (2018) 12, pp. 19-36
Persistent link: https://www.econbiz.de/10011961022
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Determinants and quality of audits and reviews of small charities financial statements
Yang, Yitang; Simnett, Roger - In: International journal of auditing : IJA 27 (2023) 4, pp. 220-240
Persistent link: https://www.econbiz.de/10014427759
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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
of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The … are used as proxies for financial reporting quality. The findings support the contention that the benefits to FRQ of an …
Persistent link: https://www.econbiz.de/10012174866