Results 111 to 120 of about 62,892 (244)

Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting

International Journal of Auditing, EarlyView.
ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley   +1 more source

Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe

International Journal of Auditing, EarlyView.
ABSTRACT This paper examines the role of country‐level regulatory disclosure requirements in moderating the relationship between audit partner tenure and audit fees. Using a sample of publicly listed companies in Western Europe, our findings reveal that audit partners with longer tenure charge higher fees, reflecting their incremental contribution to ...
Adam Aoun, Cédric Poretti
wiley   +1 more source

The Dilemmas over Credit Policy Management in a Company [PDF]

, 2011
Purpose of the article The paper identifies the core dilemmas over the establishment of the credit policy in a company. It considers the general scope and basic stages of credit policy management and analyses each stage of credit policy in terms of ...
Gorczyńska, Maria
core  

Accounts receivable management in a commercial organization

Russian Journal of Management
The article discusses the problems of accounting for accounts receivable in accounting and in calculating taxes, identifying doubtful and bad debts, creating a reserve of doubtful debts, timely write-off of bad debts, what mistakes commercial organizations make and how they can be avoided.
Taisiya Krishtaleva, Ol'ga Kachkova
openaire   +1 more source

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

CEO‐employee pay ratio disclosure and dividend policy

Journal of Financial Research, EarlyView.
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

MENDETEKSI EARNINGS MANAGEMENT DAN AKUN-AKUN YANG BERPENGARUH (Studi Pada Perusahaan Yang Melakukan Aktivitas Penawaran Saham Perdana Di Bursa Efek Jakarta)

Wacana: Jurnal Sosial dan Humaniora, 2012
Earnings Management (EM) is an effort performed by company management as financial report issuer on purpose to influence the readers and stakeholders behavior who rely on financial reports as their primary information source, in accordance with firm ...
OTTO - BUDIHARDJO, ALI - DJAMHURI, HARRY - SUSANTO   +2 more
doaj  

The Effects of Regulatory Office Closures on Bank Behavior

Journal of Money, Credit and Banking, EarlyView.
Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley   +1 more source

Two Pathways to Proletarianization: Understanding Professionals' Adaptation to the “Corporatization” of Chinese Law Firms

Sociological Forum, EarlyView.
ABSTRACT This study examines how lawyers in China adapt to the “corporatization” of law firms, which limits their professional autonomy within bureaucratic structures. “Proletarianization” theory, which emerged in the 1970s, effectively explains employment relations and internal stratification within the legal profession, but it has been underestimated
Xinyi Shen
wiley   +1 more source

Effects of Internal and External Factors on Hospital Data Breaches: Quantitative Study. [PDF]

J Med Internet Res, 2023
Dolezel D, Beauvais B, Stigler Granados P, Fulton L, Fulton L, Kruse CS.   +5 more
europepmc   +1 more source