Results 271 to 280 of about 216,819 (331)
Journal of International Accounting ResearchABSTRACT This paper examines the demand difference in chief audit executive (CAE) competence between family and nonfamily firms and whether CAE competence plays a role in mitigating the agency problems between family owners and nonfamily executives within family firms.
Meng Lyu, Bing Wang, Joseph H. Zhang
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Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts
Abacus, 2022This 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 +2 more
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The impact of chief audit executive turnover in Taiwan
Journal of Accounting and Public PolicyKenneth L. Bills +3 more
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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.
Luciano Oreste Dal Mas, Karin Barac
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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.
Luciano Oreste Dal Mas, Karin Barac
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Do Chief Audit Executives Matter? Evidence from Turnover Events
Auditing: A Journal of Practice & Theory, 2021SUMMARY 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 +3 more
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Does the chief audit executive gender matter to internal audit effectiveness? Evidence from Tunisia
African Journal of Economic and Management Studies, 2019Purpose The purpose of this paper is to investigate whether chief audit executive (CAE) gender has a significant impact on the internal audit function (IAF) effectiveness as proxied by the extent to which the internal audit function uses quality assurance techniques.
Ahmed Atef Oussii, Mohamed Faker Klibi
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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. +2 more
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SSRN Electronic Journal, 2013
The position of an internal audit function (IAF) as a “servant of two masters” (i.e., management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a critical role in balancing the potentially competing priorities of the “two masters.” We test two hypotheses ...
Hoos , Florian +2 more
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The position of an internal audit function (IAF) as a “servant of two masters” (i.e., management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a critical role in balancing the potentially competing priorities of the “two masters.” We test two hypotheses ...
Hoos , Florian +2 more
openaire +3 more sources