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An international study of internal audit function quality

Jiang, Like; André, Paul; Richard, Chrystelle - In: Accounting and business research : a research quarterly … 48 (2018) 3, pp. 264-298

Persistent link: https://www.econbiz.de/10011891880

Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements

Baber, William R.; Liang, Lihong; Zhu, Zinan - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 219-237

Persistent link: https://www.econbiz.de/10009568315

What are the wider supervisory implications of the Wirecard case?

Langenbucher, Katja; Leuz, Christian; Krahnen, Jan Pieter; … - 2020 - Manuscript completed in October 2020

The paper discusses the policy implications of the Wirecard scandal. The study finds that all lines of defense against corporate fraud, including internal control systems, external audits, the oversight bodies for financial reporting and auditing and the market supervisor, contributed to the...

Persistent link: https://www.econbiz.de/10012313121

The recent international growth of mandatory audit committee requirements

Fichtner, Jason Royce - In: International journal of disclosure and governance 7 (2010) 3, pp. 227-243

Persistent link: https://www.econbiz.de/10008759512

Interne Revision und Enforcement

Egner, Thomas - In: Corporate Governance und Interne Revision : Handbuch …, (pp. 661-675). 2008

Persistent link: https://www.econbiz.de/10003636790

Protecting Existing and Prospective Investors and the Role of Internal Auditors

Ahmed, Md - 2015

In this study we tried to explore the idea of the independence of internal audit committee, independence of finance and … accounting executives are not independent at their work place. Surprisingly 89% felt that if internal audit committee and …

Persistent link: https://www.econbiz.de/10013024189