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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Voluntary reporting on internal control systems and governance characteristics : an analysis of large US companies
Owusu-Ansah, Stephen; Ganguli, Gouranga - In: Journal of managerial issues : JMI 22 (2010) 3, pp. 383-408
Persistent link: https://www.econbiz.de/10008757520
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Conference issue on corporate governance : financial reporting, internal control, and auditing
Watts, Ross L. (contributor) - 2007
Persistent link: https://www.econbiz.de/10003541513
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Financial restatements by Canadian firms cross-listed and not cross-listed in the US
Kryzanowski, Lawrence; Zhang, Ying - In: Journal of multinational financial management 23 (2013) 1/2, pp. 74-96
Persistent link: https://www.econbiz.de/10009728493
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Corporate ownership characteristics and timeliness of remediation of internal control weaknesses
Mitra, Santanu; Hossain, Mahmud; Marks, Barry R. - In: Managerial auditing journal 27 (2012) 9, pp. 846-877
Persistent link: https://www.econbiz.de/10009664957
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The perceived effectiveness of the officer certification requirement under Sarbanes-Oxley
Engebretson, T. Jean; Meier, Heidi Hylton - In: International journal of auditing : IJA 15 (2011) 2, pp. 176-190
Persistent link: https://www.econbiz.de/10009236314
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Sarbanes-Oxley simplified
Morley, Michel - 2009 - 2. ed.
Persistent link: https://www.econbiz.de/10003839437
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Entity-level controls and the monotoring role of corporate boards
Fletcher, Donna Jeanne; Abdolmohammadi, Mohammad Javad; … - In: Corporate boards : managers of risk, sources of risk, (pp. 199-216). 2010
Persistent link: https://www.econbiz.de/10003870453
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Top priorities for internal audit in a changing environment
Hirth, Robert B.; Rossiter, Carmen M. - In: Managing business risk : a practical guide to …, (pp. 176-186). 2007
Persistent link: https://www.econbiz.de/10003513769
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Fraudulent financial reporting, corporate governance and ethics : 1987 - 2007
Kalbers, Lawrence P. - In: Review of accounting & finance 8 (2009) 2, pp. 187-209
Persistent link: https://www.econbiz.de/10003856248