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1-2 of 2
Keywords: business strategy
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 49–69.
Published: 01 November 2017
...Kathleen A. Bentley-Goode; Nathan J. Newton; Anne M. Thompson SUMMARY This study examines whether a company's business strategy is an underlying determinant of the strength of its internal control over financial reporting (ICFR) and auditors' internal control reporting quality. Organizational...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (2): 63–86.
Published: 01 May 2017
...Yu Chen; John Daniel Eshleman; Jared S. Soileau SUMMARY This study examines whether a firm's business strategy influences auditor reporting. We rely on the organizational literature to develop our prediction that firms utilizing the innovative “prospector” strategy will be more likely than firms...