Accounting: information for decision making -- Basic financial statements -- The accounting cycle: capturing economic events -- The accounting cycle: accruals and deferrals -- The accounting cycle : reporting financial results -- Comprehensive problem 1: susquehanna equipment rentals --...

This study examines how using the internal audit function as a management training ground (MTG) impacts manager's reliance on internal auditor recommendations. While prior research suggests that using internal audit as a MTG can adversely affect financial reporting quality, external audit fees,...

We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks between audited business units and matched non-audited units within the same company. This design allows us to isolate the importance of an internal audit while holding constant...

"As our eyes are drawn upward to the skyline of great cities, it's important to remember that these impressive constructions are able to reach such heights only because their foundations are strong. In much the same way, being successful in the business world begins with fundamental courses like...

This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its reputation capital, avoid legal liability, and promote shareholder interests, a more independent, diligent, and expert...