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On the design of public institutions: Evidence from financial supervision
Nitsch, Volker - 2014
This paper studies the allocation of the functions and responsibilities of prudential supervision on public authorities … supervision regimes in 98 countries over the period from 1999 to 2010, I find that central banks play a smaller role in … supervision and tasks are more decentralized if the central bank is independent and transparent. Measures of firm and fiscal …
Persistent link: https://www.econbiz.de/10011803910
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On the design of public institutions : evidence from financial supervision
Nitsch, Volker - 2014
This paper studies the allocation of the functions and responsibilities of prudential supervision on public authorities … supervision regimes in 98 countries over the period from 1999 to 2010, I find that central banks play a smaller role in … supervision and tasks are more decentralized if the central bank is independent and transparent. Measures of firm and fiscal …
Persistent link: https://www.econbiz.de/10011802853
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External Audit and Relation between Internal Auditors, Supervisory Body and External Auditors of the Banking Sector in the Republic of Macedonia
Josheski, Dushko - 2012
There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit,...
Persistent link: https://www.econbiz.de/10013105400
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An Empirical Comparison of Internal and External Audit Supervision
Ratliff, Richard L.; Jenson, Richard L.; Flagg, James C. - In: Managerial Auditing Journal 8 (1993) 2
liability and competitive pressure, internal audits are more likely to require closer supervision of the release of audit …
Persistent link: https://www.econbiz.de/10014929400
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Comparison of Selected Elements and Processes within the Activity of European SAIs
Buček, Jan - In: European Financial and Accounting Journal 17 (2022) 1, pp. 45-66
The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...
Persistent link: https://www.econbiz.de/10014547754
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Comparison of selected elements and processes within the activity of European SAIs
Buček, Jan - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 45-66
The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...
Persistent link: https://www.econbiz.de/10013442083
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A summary of research on external auditor reliance on the internal audit function
Bame-Aldred, Charles W.; Brandon, Duane M.; Messier, … - In: Auditing : a journal of practice & theory 32 (2013), pp. 251-286
Persistent link: https://www.econbiz.de/10009761259
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The perspective of corporate governance on the interactions of internal audit with management and its impact on the internal : external audit linkages
Tiruneh, Dawit Tadesse - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 3, pp. 51-70
Persistent link: https://www.econbiz.de/10012659053
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Financial statement misrepresentation : the role of internal and external audit
Lois, Petros; Drogalas, George; Karagiorgos, Alkiviadis; … - In: Global business & economics review 26 (2022) 3, pp. 334-352
Persistent link: https://www.econbiz.de/10013193854
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Do women on board of directors have an impact on corporate governance quality and firm performance? : a literature review
Velte, Patrick - In: International journal of sustainable strategic management 5 (2015/2017) 4, pp. 302-346
Persistent link: https://www.econbiz.de/10011834027