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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...

Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227

Persistent link: https://www.econbiz.de/10011414499

Does auditing multiple clients affiliated with the same business group reduce audit quality? : evidence from an emerging market

Ocak, Murat; Kablan, Ali; Dursun, Günay Deniz - In: Borsa Istanbul Review 21 (2021) 1, pp. 1-22

The aim of the study is to examine the association between audit quality and individual auditors providing independent … audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul … between 2010 and 2016. These auditors have been associated with lower audit quality in terms of discretionary accruals …

Persistent link: https://www.econbiz.de/10012816311

Internal corporate governance mechanisms and audit report lag : a study of Malaysian listed companies

Ummi Junaidda Binti Hashim; Rashidah Binti Abdul Rahman - In: Corporate board : role, duties & composition; … 8 (2012) 3, pp. 48-63

Persistent link: https://www.econbiz.de/10011375740

Do director networks matter for financial reporting quality? : evidence from audit committee connectedness and restatements

Omer, Thomas C.; Shelley, Marjorie K.; Tice, Frances M. - In: Management science : journal of the Institute for … 66 (2020) 8, pp. 3361-3388

Persistent link: https://www.econbiz.de/10012289138

The effect of audit committee characteristics on financial restatements in Malaysia

Wan Masliza Wan Mohammad; Shaista Wasiuzzaman; Seyed … - In: Journal of Asia Pacific business 19 (2018) 1, pp. 4-22

Persistent link: https://www.econbiz.de/10011848429

Internal audit findings, audit committees, and firm performance evidence from UK

Alzeban, Abdulaziz - In: Asia-Pacific journal of accounting & economics : … 30 (2023) 4, pp. 868-889

Persistent link: https://www.econbiz.de/10014319626

Accounting in Crisis : A Story of Auditing, Accounting, Corporate Governance and Market Failures

Brennan, Niamh M. - 2013

Recent accounting scandals are the product of multiple failings of auditing, accounting, corporate governance and of the market. In discussing the many factors that led to failure, this paper attempts to provide insights on regulatory inadequacies that contributed to these problems. At the...

Persistent link: https://www.econbiz.de/10013082723

Corporate Governance and Default Risk of Firms Cited in the SEC's Accounting and Auditing Enforcement Releases

Cao, Zhiyan - 2018

We examine the relationship between corporate governance and default risk for a sample of firms cited in the Securities and Exchange Commission's (SEC's) Accounting and Auditing Enforcement Releases (AAERs). Using hazard analysis of actual default incidence and OLS regressions of a continuous...

Persistent link: https://www.econbiz.de/10012938350

Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil

Martinez, Antonio Lopo - 2010

This article examines whether enhanced corporate governance, auditing by one of the Big Four and auditors' opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some studies on earnings...

Persistent link: https://www.econbiz.de/10013144418

Enforcement of Financial Reporting : A Corporate Governance Perspective

Hoeltken, Matthias - 2016

The main objective of financial reporting is to provide useful information to a firm's stakeholders. However, it is … governance perspectives in order to show interactions between enforcement and other mechanisms of financial reporting oversight …

Persistent link: https://www.econbiz.de/10012999678