The ultimate goal of an independent auditor is to issue an opinion in the form of a report on the financial statements and internal control audit conducted. The auditor's report in accordance with the standards of the Public Company Accounting Oversight Board report consists of the introductory,...

Recent financial international scandals around the world have led to a number of nvestigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies...

Regarding to the impact of auditor switching on auditor's independence, this issue become an important subject and widely studied in developed countries recently. In spite of the growing concerns of this issue, few studies have been done in Iran to investigate which factors influenced auditor...

We examine the influence of auditors on mitigating corporate fraud in China, which is known to have weak legal enforcement, weak investor protection along with tight control of the media and labour unions. We find that firms with executives that have lower integrity, indicated by a greater...

We examine the influence of auditors on corporate fraud in China. We find lower executive integrity firms are associated with higher propensity of regulatory enforcement actions against corporate fraud in the subsequent year. We then show that this effect is moderated by the issuance of modified...

To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms with private equity? The answer is potentially important for evaluating regulatory regime design efficiency and for understanding audit demand and production economics. For U.S....

We use incremental and joint implementation of multiple SOX-based control effectiveness disclosure and audit mandates to assess relative performance of alternatives for small U.S. public companies. Using data from several low and high effort management disclosure and audit regimes implemented...

In the aftermath of major accounting scandals at the beginning of the century, significant reforms of the responsibilities of management, external auditing and corporate governance have been undertaken. A number of studies have examined the experiences of various actors (management, audit...

Corporation governance and internal control are generated because of Principal-agent problems, and corporation governance impacts on the internal control audit report lag. This paper examines whether internal audit report lags of Shenzhen Stock Exchange public listed companies is associated with...