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Level 5 assurance - how chief audit executives can lead beyond compliance
EDPACS: The EDP Audit, Control, and Security NewsletterIn a world where trust is collapsing faster than markets, the Chief Audit Executive (CAE) now operates on the front line of organizational integrity. This paper reframes assurance through the lens of Level 5 Unicorn Leadership (Pflug, 2025): a fusion of ...
Douglas P. Pflug
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Australian Journal of Public Administration, 2017
AbstractThis study examines how corporate risk‐management characteristics in Australian public universities have diffused under an environment of conflicting management cultures. The findings reveal that corporate risk‐management characteristics have diffused in a pluralist form to satisfy stakeholders of different management approaches across its ...
Joe Christopher, Gerrit Sarens
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AbstractThis study examines how corporate risk‐management characteristics in Australian public universities have diffused under an environment of conflicting management cultures. The findings reveal that corporate risk‐management characteristics have diffused in a pluralist form to satisfy stakeholders of different management approaches across its ...
Joe Christopher, Gerrit Sarens
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Chief Accounting Officers and Audit Efficiency
Asian Review of Accounting, 2019Purpose The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between separate CAO appointment and audit report lag (ARL).
Hsiao-Tang Hsu, Sarfraz Khan
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Chief financial officer co-option and audit report lag
Asian Review of AccountingPurposePrior literature explores the impact of chief financial officer (CFO) co-option on corporate policies and financial decisions; however, limited research examines CFO co-option in the context of auditing.
Javad Oradi +2 more
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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 ...
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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
Impact of audit quality on financial market development: the case of emerging markets
Managerial FinanceWe examine the impact of audit quality (AUQ) on financial market development (FMD) in emerging market countries (EMCs). Our design involves an AUQ variable that avoids the standalone problems of prior research and an FMD variable based on ...
Rob Hull +3 more
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, 2016 Social Science Research Network
This study investigates the role of personality similarity in the formation of auditor-in-charge (AIC)–client management dyads and the development of a collaborative relationship in auditing engagements. We apply the principle of homophily from sociology,
Daniel Aobdia +3 more
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This study investigates the role of personality similarity in the formation of auditor-in-charge (AIC)–client management dyads and the development of a collaborative relationship in auditing engagements. We apply the principle of homophily from sociology,
Daniel Aobdia +3 more
semanticscholar +1 more source
The impact of corporate governance and audit quality on value relevance of accounting information
Journal of Governance and RegulationThis study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI).
Sallama Ibrahim Ali +1 more
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