Results 241 to 250 of about 1,242,893 (285)

Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts

Abacus, 2022
This paper studies a unique phenomenon in China's corporate governance—that chief audit executives (CAEs) sit on supervisory boards (CAE duality)—and examines its effects on executive compensation contracts. Using a sample of listed firms between 2010 and 2018, we find a significant positive relation between CAE duality and pay‐for‐performance ...
Meng Lyu, Xiaojie Christine Sun, Bing Wang   +2 more
openaire   +1 more source

The Influence of the Chief Audit Executive’s Leadership Style on Factors Related to Internal Audit Effectiveness

Managerial Auditing Journal, 2018
PurposeThe purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing (IA) function that he/she leads. Perceived IA effectiveness is based on identified attributes in the literature influencing IA effectiveness.
Karin Barac
exaly   +2 more sources

The Effects of Disclosure Type and Audit Committee Expertise on Chief Audit Executives’ Tolerance for Financial Misstatements

Accounting, Organizations and Society, 2011
Abstract This study involves an experiment where 73 Chief Audit Executives and deputy Chief Audit Executives determine the amount of adjustment required to correct a misstatement. We manipulate the financial reporting location of the misstatement (recognized vs. disclosed) and the level of audit committee expertise (high vs. low).
Jacob M Rose, Carolyn Strand Norman
exaly   +3 more sources

The Impact of Chief Audit Executive Turnover in Taiwan

Journal of Accounting and Public Policy
Yi-Hung Lin, Hua-Wei Huang, Kenneth Bills   +2 more
exaly   +2 more sources

Challenges in Evaluating Corporate Governance: Evidence from Chief Audit Executives

Auditing: A Journal of Practice & Theory, 2023
SUMMARY Researchers and practitioners both emphasize the importance of sound corporate governance, yet we know little about how companies monitor and evaluate their governance systems on an ongoing basis. To bridge this gap, we interview 29 chief audit executives (CAEs) from publicly traded companies in the U.S. to learn about current
Lauren M. Cunningham, Christie Hayne, Terry L. Neal, Sarah E. Stein   +3 more
openaire   +1 more source

Do Chief Audit Executives Matter? Evidence from Turnover Events

Auditing: A Journal of Practice & Theory, 2021
SUMMARY We investigate the chief audit executive's (CAE) internal audit supervisory role by examining the change in internal audit monitoring effectiveness following the turnover of CAEs. Using a sample of firms listed on the small and medium enterprise board of China's stock exchange, we find that CAE turnover is accompanied by a ...
Gerald J. Lobo, Meng Lyu, Bing Wang, Joseph H. Zhang   +3 more
openaire   +1 more source

Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management

Edpacs, 2017
The focus of this study is the relationship between chief audit executives CAEs and senior management SM and its relationship with internal audit IA effectiveness. The study reveals differences between more and less effective IA functions and offers explanations by studying organizational, personal, and interpersonal factors within the German corporate
Rainer Lenz, Florian Hoos
exaly   +2 more sources

Internal Audit Effectiveness as a Mediating Mechanism Between Chief Audit Executive Characteristics and Internal Control Quality

International Journal of Academic Research in Accounting Finance and Management Sciences
Muhammad Shabir Shaharudin
exaly   +2 more sources

Corporate Governance and the Chief of Audit Executive Turnover

2011
With the increased emphasis on enhancing internal governance mechanism, internal audit function has drawn both academic and practitioners’ attention in recent years. It has been recognized as one essential factor of internal governance by monitoring business operations and evaluating the effectiveness of internal controls and enterprise risk management.
Rajiv D. Banker, Jagan Krishnan, Fang-Chun Liu, Chin S. Ou   +3 more
openaire   +1 more source

Chief Audit Executives' Evaluations of Whistle-Blowing Allegations

Behavioral Research in Accounting, 2012
ABSTRACT This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on chief audit executives' handling of whistle-blowing allegations. The participants for this study, chief audit executives (CAEs) and deputy CAEs, evaluated whistle-blowing ...
Guthrie, Cynthia P., Norman, Carolyn Strand, Rose, Jacob M.   +2 more
openaire   +1 more source