The intent of this research is to determine if the IAF can add value to the organization in other ways besides corporate governance. The proposed project will demonstrate through an interpretive process study using case study research how the internal audit function can be a strategic business...

This study extends prior studies on auditor changes by testing (1) whether investors react to 8-K disclosures, and (2) the probability of investors anticipating a potential switch. The study includes 136 firms that both switched and did not switch auditors. It is hypothesized that investors...

This study compares the financial distress classification accuracy of two traditional analytical techniques for evaluating financial distress models: logit analysis and multiple discriminant analysis (MDA) to the less restrictive and non-parametric computer-aided techniques, Artificial Neural...