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Internal auditor independence as a situated practice : four archetypes
Alander, Gunilla Eklöv - In: Accounting, auditing & accountability journal 36 (2023) 9, pp. 108-134
Persistent link: https://www.econbiz.de/10014474393
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The role of financial reporting quality in selecting new audit committee member
Lei, Dongliang; Liu, Jiaxin - In: The journal of corporate accounting & finance 33 (2022) 1, pp. 52-71
Persistent link: https://www.econbiz.de/10012816184
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Role of auditor specialization in moderating corporate governance and quality of audit reporting in Indonesian manufacturing companies
Handayani, Yenny Dwi; Ibrani, Ewing Yuvisa - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-12
This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...
Persistent link: https://www.econbiz.de/10012517188
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The relationship between audit committee effectiveness and audit fees : insights from Indonesia
Januarti, Indira; Darsono, Darsono; Chariri, Anis - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 7, pp. 179-185
Persistent link: https://www.econbiz.de/10012668056
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Corporate governance practices and audit quality : do they matter for the cost of debt?
Bacha, Sami - In: Theoretical economics letters 9 (2019) 7, pp. 2262-2282
Persistent link: https://www.econbiz.de/10012213636
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The effects of clients' characteristics on auditor independence : a perceptual study
Rusmanto, Toto - In: International journal of economics and financial issues … 7 (2017) 2, pp. 408-414
Persistent link: https://www.econbiz.de/10011789287
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Effects of audit quality and audit committee characteristics on earnings management during the global financial crisis : evidence from Australia
Mollik, Abu Taher; Mir, Monir T.; McIver, Ron; Bepari, … - In: Australasian accounting business and finance journal : AABF 14 (2020) 4, pp. 85-115
Persistent link: https://www.econbiz.de/10012596714
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Corporate governance and audit quality : further recommendations beyond the code
Alhababsah, Salem - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 8-18
Persistent link: https://www.econbiz.de/10011992933
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The influence of audit committee chair characteristics on financial reporting quality
Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15
This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence...
Persistent link: https://www.econbiz.de/10014284405
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The impact of board reforms on audit fees : international evidence
Kim, Incheol; Kong, Joon Ho; Yang, Rong - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 45-83
Persistent link: https://www.econbiz.de/10014481132