Risk management systems (RMS) are an essential element of corporate governance and support companies in managing the omnipresent internal and external risks. Assurance on such systems can support such effort and add further benefits. This study investigates the impact of RMS assurance on the...

Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers have focused on a few measures for improving...