Narrow search
Showing 1 - 10 of 250
Cover Image
The External Auditor′s Consideration of the Internal Audit Function
Reinstein, Alan; Lander, Gerald H.; Gavin, Thomas A. - In: Managerial Auditing Journal 9 (1994) 7, pp. 29-36
Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative...
Persistent link: https://www.econbiz.de/10014929450
Cover Image
Asset risk and leverage under information asymmetry
Nguyen, Pascal - In: The Journal of Risk Finance 18 (2017) 3, pp. 303-310
Purpose The purpose of this paper is to investigate whether higher asset risk can be associated with higher leverage …’s cost of debt and optimal leverage. Findings In contrast to the tradeoff theory of capital structure, it is found that asset … risk and leverage are positively (instead of negatively) related. Furthermore, leverage is lower than when lenders are …
Persistent link: https://www.econbiz.de/10014902127
Cover Image
Internal control in accounting research: A review
Chalmers, Keryn; Hay, David; Khlif, Hichem - In: Journal of Accounting Literature 42 (2018) 1, pp. 80-103
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...
Persistent link: https://www.econbiz.de/10014839736
Cover Image
The application of business risk audit methodology within non-Big-4 firms
Kutum, Imad; Fraser, Ian; Hussainey, Khaled - In: Journal of Financial Reporting and Accounting 13 (2015) 2, pp. 226-246
Purpose – This paper aims to explore the application of the business risk audit (BRA) approach within non-Big-4 audit firms in the USA, the UK and Canada. This paper focuses on the motivation for adopting this approach for non-Big-4 audit firms in the three countries, and the advantages,...
Persistent link: https://www.econbiz.de/10014869643
Cover Image
The impact of audit committee existence and external audit on earnings management
Alves, Sandra - In: Journal of Financial Reporting & Accounting 11 (2013) 2, pp. 143-165
Purpose – This study aims to examine the combined effect of audit committee existence and external audit on earnings management. Design/methodology/approach – The paper uses ordinary least squares regression model to examine the effect of audit committee existence, external audit and the...
Persistent link: https://www.econbiz.de/10014869671
Cover Image
Audit-related attributes, regulatory reforms and timely disclosure
Samaha, Khaled; Khlif, Hichem - In: Journal of Financial Reporting and Accounting 15 (2017) 2, pp. 158-179
Purpose This paper aims to examine the impact of audit-related attributes and regulatory reforms on timely disclosure as proxied by audit report lag (ARL) in an emerging market setting, namely, Egypt. Design/methodology/approach The paper used the balanced panel data of 372 firm-years...
Persistent link: https://www.econbiz.de/10014869775
Cover Image
The Independence of Religious and External Auditors: The Case of Islamic Banks
Ahmed Abdel Karim, Rifaat - In: Accounting, Auditing & Accountability Journal 3 (1990) 3
Islamic banks are subject to religious audit in addition to the ormal financial auditing process which is carried out in other business organisations. The former type of audit is conducted by in‐house religious advisers who are employed by the bank. These advisers issue a special report to...
Persistent link: https://www.econbiz.de/10014641440
Cover Image
External Management Auditing of Companies: A Survey of Bankers
Innes, John - In: Accounting, Auditing & Accountability Journal 3 (1990) 1
An external management audit is an independent examination of an organisation resulting in a statement to external users on the performance of the management function. The reasons for conducting external management audits (including accountability for corporate behaviour) are discussed. Bankers...
Persistent link: https://www.econbiz.de/10014641442
Cover Image
A Simulated Lending Decision with External Management Audit Reports
Innes, John; Lyon, Robert A. - In: Accounting, Auditing & Accountability Journal 7 (1994) 4, pp. 73-93
An external management audit is an independent examination of an organization resulting in a statement to external users on the performance of the management function. A simulated corporate overdraft decision was posted to 354 bankers with three groups of 118 bankers receiving the same package...
Persistent link: https://www.econbiz.de/10014641524
Cover Image
Ownership concentration, family control, and auditor choice
Darmadi, Salim - In: Asian Review of Accounting 24 (2016) 1, pp. 19-42
Purpose – The purpose of this paper is to extend the existing, yet limited, literature on the influence of ownership concentration and family control on the demands for high-quality audits. This study focusses on an emerging market, namely, Indonesia, where ownership concentration and family...
Persistent link: https://www.econbiz.de/10014676017