The success of regional autonomy can not separated from the performance of local governments in managing the local finance. Measurement of financial performance shows the extent to which progress has been achieved of local governments in carrying out their duties and as a benchmark for increase...

This literature review evaluates 146 empirical research studies on audit committees (AC) composition and resources which focus on the period after the Sarbanes Oxley Act (SOX). I will briefly introduce the theoretical, normative and empirical AC framework that comprises an adequate structure of...

The paper discusses the “interaction factor” between the board of directors and the auditors in light of the Kotak Committee report on corporate governance and the two-year ban on PwC. Quality of auditing has been a relatively late discovery of corporate governance reforms in India. The...

Using proprietary PCAOB data on audit firms' internal inspection programs, we study the effect of audit firm internal governance on auditor behavior and financial reporting quality. Internal inspection programs are an important quality control mechanism within large audit firms. We find that...

As a result of legal and regulatory requirements, audit firms in certain jurisdictions have recently started issuing transparency reports containing information on audit firm governance. In this study we investigate whether audit firm governance disclosure is associated with actual audit...

The financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Arthur Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately to the firm’s demise. In this paper we investigate the role of corporate governance...

This study examined the effectiveness of the audit committees on the audit quality of listed Non-Financial companies in Nigeria. Audit committee size is used to measure the audit quality while audit meetings and Non-Executive Directors were used as influencers. for enhanced information, the...