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The Changing Role and Responsibilities of Audit Committees in the United States

Teed, Dan Graham - 2010

The corporate form that developed in the early 20th century created enormous pressure for corporate governance mechanisms to curb the power of corporate managers. Berle and Means, legal pluralists, warned about concentrating economic power in the hands of a small but powerful class of...

Persistent link: https://www.econbiz.de/10009475003

Changes in Internal Auditing During the Time of the Major US Accounting Scandals

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings...

Persistent link: https://www.econbiz.de/10009459081

Client Importance and Earnings Management: The Moderating Role of Audit Committees

Sharma, Vineeta D.; Sharma, Divesh S.; … - 2011

This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary total...

Persistent link: https://www.econbiz.de/10009459106

Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions

Carcello, Joseph V.; Hermanson, Dana R.; Ye, Zhongxia Shelly - 2011

Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize selected results (i.e., clusters of papers with new and interesting...

Persistent link: https://www.econbiz.de/10009459107

Three Essays on Corporate Governance and Meeting-Beating or Missing Analyst Forecasts

Rickling, Maria F - 2011

The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an attempt to address apparent non-existent or “broken” corporate governance policies, sweeping measures of financial reporting reform ensued, having specific requirements relating to the...

Persistent link: https://www.econbiz.de/10009460447

Audit Committee Director Turnover

Singhvi, Meghna - 2011

Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the...

Persistent link: https://www.econbiz.de/10009460449

Shareholder Ratification of The Auditor and Audit Market Competition

Dao, Mai TT - 2009

In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit...

Persistent link: https://www.econbiz.de/10009460585

Analisa Pengaruh Mekanisme Corporate Governance terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di BEI

Simamora, Nurleni - 2011

The purpose of this research is to analyze the influence of good corporate governance mechanism concerning to earnings management. The independent variables examined in this research, that used as the proxies of good corporate governance mechanism, are institutional ownership, commissioner size,...

Persistent link: https://www.econbiz.de/10009464219

Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Perbankan dan Lembaga Keuangan yang Terdaftar di Bursa Efek Indonesia

Indriani, Mahtalia - 2011

The issue of corporate social responsibility disclosure grows widely. The researches on corporate social responsibility disclosure find different results. This research is aimed to explain the influence of corporate characteristics on social responsibility disclosure in corporate banking and...

Persistent link: https://www.econbiz.de/10009464700

A diagnosis of inherent problems in implementing internal marketing in Macau and Singapore casino companies

Kale, Sudhir H.; De, Sangita; Spence, Mark T. - 2011

industry seem to have focused their attention to enhancing capacity and opening new casino properties. Meanwhile, the Singapore … Macau and Singapore will get more acute. Current impressive revenues notwithstanding, increased capacity will also put … internal marketing practices for casinos in Macau and Singapore: culture, climate, recruitment, compensation and training. …

Persistent link: https://www.econbiz.de/10009441603