Past control risk and current audit fees
AbstractPurpose – The authors posit that audit fees are driven by historical risk factors and risk encountered in the current period. The purpose of this paper is to focus on historical risk by...
View ArticleWas Dodd-Frank justified in granting internal control audit exemption to...
AbstractPurpose – The purpose of this paper is to estimate the cost of the internal control audit for small firms and assess whether the costs are scalable or, alternatively, whether they are higher in...
View ArticleDeterminants of internal governance quality: evidence from Sweden
AbstractPurpose – The purpose of this paper is to assess whether ownership concentration, leverage and demand for equity financing is associated with internal corporate governance quality. The paper...
View ArticleCorporate governance and accounting enforcement actions in Italy
AbstractPurpose – The purpose of this study is to examine whether there is a relation between corporate governance and the publication of corporate accounts that fail to comply with legal and...
View ArticleShareholder activism in family-controlled firms in Malaysia
AbstractPurpose – The purpose of this paper is to investigate the impact of shareholder activism led by the Minority Shareholder Watchdog Group (MSWG) on the performance of family-controlled firms in...
View ArticleFrom legitimacy by character to legitimacy by image: Ethics and accounting...
AbstractPurpose – From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current...
View ArticleInternal audit and financial reporting in the Spanish banking industry
AbstractPurpose – The purpose of this paper is to examine the relationship between a firm's internal audit function (IAF) and the quality of its financial reporting. Since regulations on corporate...
View ArticlePublic accounting firms' mix of service revenue and average productivity:...
AbstractPurpose – The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on their average productivity measured by total revenue per partner....
View ArticleThe effects of internal audit role and reporting relationships on investor...
AbstractPurpose – The purpose of this paper is to assess whether internal audit role and reporting relationships affect investor perceptions of disclosure credibility. Design/methodology/approach – The...
View ArticleCorporate ownership characteristics and timeliness of remediation of internal...
AbstractPurpose – The purpose of the paper is to examine the association between the corporate ownership characteristics and the timely remediation of internal control weaknesses over financial...
View ArticleDo client firms manage the perception of auditor independence?: Evidence from...
AbstractPurpose – The purpose of this paper is examine whether agency conflicts between controlling and minority shareholders affect firms' decisions to purchase non-audit services (NAS). The author...
View ArticleAuditor perceptions of prior involvement and reputation threats as...
AbstractPurpose – The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an...
View ArticleSEC enforcement releases and audit fees
AbstractPurpose– The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years. Design/methodology/approach– The paper...
View ArticleExploration of skepticism, client-specific experiences, and audit judgments
AbstractPurpose– The purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with a specific...
View ArticleThe current status of greenhouse gas reporting by Chinese companies: A test...
AbstractPurpose– The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach– Content analysis of annual reports and...
View ArticleThe utilisation of generalized audit software (GAS) by external auditors
AbstractPurpose– Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also...
View ArticleThe Association between Earnings Management and Asset Misappropriation
AbstractPurpose - The purpose of this paper is to determine whether earnings management is related to the incidence of fraud and the amount of misappropriated assets. By examining the research...
View ArticleLoan Defaults and Hazard Models for Bankruptcy Prediction
AbstractPurpose - Recent bankruptcy research uses hazard models and extensive samples of companies. The large samples used have precluded the inclusion of a variable related to companies' loan default...
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