..., Northeastern University, D'Amore-McKim School of Business, Department of Accounting, Boston, MA, USA. Editor's note: Invited. 1 8 2019 1 5 2021 2022 interview studies qualitative method auditing corporate governance What would have really helped that process...

... of Internal Auditors, internal audit practitioners, and academics interested in internal audit or corporate governance. Data Availability: Data were obtained from the CBOK 2015 Global Internal Audit Practitioner Survey (Altamonte Springs, FL, U.S.: The IIA Research Foundation). Visit www.theiia.org/CBOK...

... in family controlled firms with MLS. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G32; G34; M42; D86. The authors acknowledge the financial support of the Stephen A. Jarislowsky Chair in Corporate Governance (Concordia University...

... dual-class audit quality disporportionate control rights corporate governance insider ownership We examine the relationship between disproportionate insider control, enabled through dual-class share structures, and the demand for audit quality. Dual-class equity structures that provide...

... note: Accepted by Jeffrey R. Cohen. August 2016 August 2017 © 2018 American Accounting Association. All rights reserved. 2018 corporate governance internal audit qualitative research quality Outside of this internal/external audit relationship little is known about...

... and strength of legal system) and company-level (corporate governance) variables. After correcting for potential self-selection bias, our results reveal significant variations in country patterns for both of these decisions, with both the demand for GHG assurance services and the preference for an accounting...

... for and an ability to evaluate qualitative auditing research. March 2015 May 2015 2016 accounting research auditing research corporate governance field research field study case study interpretivism positivism qualitative methods and methodology We thank Jeffrey R. Cohen (senior...

... Availability: All untabulated results are available upon request from the authors. 2015 related-party transaction audit reputation corporate governance accounting uncertainty We gratefully thank W. Robert Knechel and two anonymous reviewers for their helpful and insightful comments...

...Gary F. Peters; Andrea M. Romi SUMMARY This study provides evidence on whether sustainability-oriented corporate governance mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically, we consider the presence and characteristics of environmental committees...

... 2011 2011 audit committee audit judgments independence corporate governance CEO influence management incentives As a result of a number of financial reporting failures, legislators and regulators have enacted significant reforms, such as the passage of the Sarbanes-Oxley Act...

...Joseph V. Carcello; Dana R. Hermanson; Zhongxia (Shelly) Ye SUMMARY Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize...

.... This is so because the nature of the relationship is complex, which begs for more research to extend our understanding ( DeFond and Francis 2005 ). audit committee auditor independence accruals corporate governance fees, earnings management nonaudit The remainder of this paper is organized...