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Internal Audit Competency and Financial Reporting Quality : Evidence from LinkedIn Human Capital Data

Renschler, Melissa; Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - 2023

. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal data on … misstatements. We further document that firms respond to these adverse reporting events by investing in IAF competency, and these …

Persistent link: https://www.econbiz.de/10014262021

Internal audit function, board quality and financial reporting quality : evidence from Malaysia

Johl, Shireenjit K.; Johl, Satirenjit Kaur; … - In: Managerial auditing journal 28 (2013) 9, pp. 780-814

Persistent link: https://www.econbiz.de/10010203322

Does quality of financial statement affected by internal control system and internal audit?

Kewo, Cecilia Lelly; Afiah, Nunuy Nur - In: International journal of economics and financial issues … 7 (2017) 2, pp. 568-573

Persistent link: https://www.econbiz.de/10011789379

CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality

Alzeban, Abdulaziz - In: Journal of business economics and management 19 (2018) 3, pp. 456-473

The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has...

Persistent link: https://www.econbiz.de/10012174866