Results 261 to 270 of about 1,242,893 (285)

Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee

Journal of Business Ethics, 2016
Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives (CAEs) and experienced internal auditors to examine whether (and how) CAEs manage the impressions of audit ...
Mélanie Roussy, Michelle Rodrigue
openaire   +1 more source

The Impact of Audit Committees and Chief Executive Officer Characteristics on Real Earnings Management

Journal of Management and Business Environment (JMBE)
Earnings management is an opportunistic behavior influenced by many factors. However, previous studies have not extensively investigated the impact of audit committee mechanisms and Chief Executive Officer (CEO) characteristics on real earnings management.
Stanley Sanders, Bernadia Linggar Yekti Nugraheni   +1 more
openaire   +1 more source

The Watchful Eye: How Does the Prominence of Chief Audit Executives Curb Financial Misconduct?

Journal of Forensic Accounting Research
ABSTRACT Financial misconduct is a significant threat to capital markets, with severe negative consequences for stakeholders. This study explores the role of Chief Audit Executives (CAEs) in mitigating financial misconduct, highlighting their importance in enhancing internal audits and governance processes.
Chenyong Liu, Han Dai, Lu Lu
openaire   +1 more source

Chief Audit Executives' Assessment of Internal Auditors' Performance Attributes by Professional Rank and Cultural Cluster

Behavioral Research in Accounting, 2011
ABSTRACT This study explores chief audit executives' perceptions of the most important performance attributes of internal auditors by professional rank and cultural cluster. A large sample of chief audit executives (CAEs) from 19 countries located in five different cultural clusters was surveyed by the Institute of Internal Auditors ...
openaire   +1 more source

A Comparative Study of the Factors Affecting the Audit Fees of Financial Statements from the Perspective of Independent Auditors and Chief Executive Officers

SSRN Electronic Journal, 2020
This article examines the similarities and differences between the factors affecting the audit fee of financial statements from the standpoint of independent auditors working in audit firms (managers and senior managers) as well as members of the board of directors, managers and financial assistants of the owners.
openaire   +1 more source

Der Chief Audit Executive in einem risikointelligenten Unternehmen

Zeitschrift Interne Revision, 2008
Andreas Herzig, Dieter Fabritius
openaire   +1 more source

The Effects of Reputation Threat and Whistle-Blowing Report Source on Chief Audit Executives' Investigation Decisions

2008
VCU Theses and ...
openaire   +1 more source

Moderating Role of Chief Executive Officer Gender on the Relationship Between Audit Quality and Growth of Federal Teaching Hospitals in Nigeria

International Journal of Research and Innovation in Social Science
Audit Quality is a crucial instrument for ensuring transparency and accountability in both the public and private sectors. This study sought to investigate the moderating role of CEO gender on the relationship between audit quality and growth of federal teaching hospitals in Nigeria.
AYENI, Abdulhakeem Adeyemi, IBRAHIM, Kamaluddeen F.A., POPOOLA, Muhammad Lanre   +2 more
openaire   +1 more source

Do Chief Audit Executives Matter? Evidence From Turnover Events

Auditing, 2022
Gerald J Lobo, Joseph H Zhang
exaly  

Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts

Abacus, 2023
exaly