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Evaluating the credibility of voluntary internal controls certification

Garg, Mukesh; Gul, Ferdinand A.; Wickramanayake, Jayasinghe - In: Journal of international accounting research 16 (2017) 3, pp. 91-117

Persistent link: https://www.econbiz.de/10011819847

Internal audit quality : insights from audit committee members, senior management, and internal auditors

Trotman, Andrew J.; Duncan, Keith R. - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 235-259

Persistent link: https://www.econbiz.de/10011975666

Strategies and constraints for effective communication in internal auditing quality assurance delivery in the university system

Aguolu, Osita; Igwe, Anthony; Okoyeuzu, Chinwe; Ukpere, … - In: International journal of education economics and development 9 (2018) 3, pp. 248-267

Persistent link: https://www.econbiz.de/10011977757

The effect of external auditors on managerial slack

Fang, Junxiong; He, Lerong; Shaw, Tara Shankar - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 85-115

Persistent link: https://www.econbiz.de/10011979050

Informal institutions and audit pricing : cross-country evidence of national culture and audit fees

Gull, Ammar Ali; Atif, Muhammad; Usman, Muhammad - In: The international journal of accounting 59 (2024) 2, pp. 1-56

Persistent link: https://www.econbiz.de/10014575545

Goodwill impairment and key audit matters

Fronteira, Ines; Morais, Ana; Pinto, Inês - In: Cogent business & management 10 (2023) 2, pp. 1-17

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

Persistent link: https://www.econbiz.de/10014505095