Similar Search Results

Fraudulent financial reporting and related party transactions : evidence from a mining industry in a developing country

Kabwe, Martin - 2023

Persistent link: https://www.econbiz.de/10014287167

The effect of internal audit effectiveness, auditor responsibility and training in fraud detection

Drogalas, George; Pazarskis, Michail; Anagnostopoulou, … - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 434-454

The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or...

Persistent link: https://www.econbiz.de/10011815059

Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung

Maier, Michael Thomas - 2009

Persistent link: https://www.econbiz.de/10003864957

Assessing financial reporting quality of family firms : the auditors' perspective

Ghosh, Aloke; Tang, Charles Y. - In: Journal of accounting & economics 60 (2015) 1, pp. 95-116

Persistent link: https://www.econbiz.de/10011372757

Borad of director characteristics and audit report lag : Australian evidence

Singh, Harjinder; Sultana, Nigar - In: Corporate board : role, duties & composition; … 7 (2011) 3, pp. 38-51

Persistent link: https://www.econbiz.de/10011374363

Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls

Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349

Persistent link: https://www.econbiz.de/10009761771

Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …

Persistent link: https://www.econbiz.de/10010250808

Corporate governance and accounting irregularities : Canadian evidence

Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653

Persistent link: https://www.econbiz.de/10011552325

Do foreign directors on audit committees enhance financial reporting quality?

Firoozi, Maryam; Magnan, Michel; Fortin, Steve; … - 2016

Persistent link: https://www.econbiz.de/10011458745

Determinants and implications of long audit reporting lags : evidence from China

Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L. L. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 145-166

Persistent link: https://www.econbiz.de/10011558678