Results 21 to 30 of about 216,819 (331)
Cogent Business & ManagementThis study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings quality.
Dorcus Kalembe +3 more
doaj +2 more sources
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).
Norman, Carolyn S +2 more
openaire +3 more sources
The New and Emerging Roles of Chief Audit Executives in the Era of Disruptive Changes [PDF]
International OFEL Conference on Governance, Management and Entrepreneurship, 2020 Today’s constantly changing external and internal environment of companies requires excellent leaders who will anticipate these changes, be proactive and make right decisions at the right time by adjusting its mission, vision and strategy, innovating business methodologies, implementing and applying new digital technologies and investing in talent.
Tušek, Boris, Halar, Petra
openaire +2 more sources
A Framework for Evaluating Corporate Governance: Insights from Chief Audit Executives
SSRN Electronic Journal, 2023 Lauren M. Cunningham +3 more
openaire +2 more sources
Humanities & Social Sciences CommunicationsThis study investigates the association between audit committees’ (ACs) financial expertise and the implementation of accretive repurchases as a strategic method for real earnings management (REM).
Abdulsalam Saad Alquhaif +1 more
doaj +2 more sources
Corporate Governance and the Chief of Audit Executive Turnover
SSRN Electronic Journal, 2011 Rajiv D. Banker +3 more
openaire +2 more sources
Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds [PDF]
Финансовый журнал, 2022 The article deals with the organization and implementation of internal financial control and internal financial audit in the public administration sector. This issue is of particular relevance due to regularly taken decisions to restrict (moratorium) the
Andrey I. Lukashov
doaj +1 more source
Change Of Public Accounting Firm: Analysis Based On Ceo Turnover And Modified Audit Opinions
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2022 This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions.
Denny Putri Hapsari +2 more
doaj +1 more source
Women leading the audit process and audit fees: A European study
European Research on Management and Business Economics, 2023 This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The results
Josep Garcia-Blandon +3 more
doaj +1 more source