... for a plausibly exogenous reason while maintaining their cross-listing status. After losing FPI status, foreign firms must comply with corporate governance, financial statement reporting, and insider trading disclosure requirements of U.S. domestic issuers. We find that FPI status is associated with lower cross...

... (RPSs). The association between RPSs and audit fees becomes prominent after the enactment of The Companies Act of 2013. Discussions with audit partners suggest that The Companies Act of 2013 led to increases in audit effort. Our results provide information regarding the corporate governance environment...

... 22 09 2023 04 10 2023 2024 accounting standards corporate governance accounting misstatements Accounting standards are essential to producing high-quality financial information. An integral feature of accounting standards is the extent of discretion and judgment...

... and theories. We provide numerous specific research questions to guide future research toward advancing our understanding of ACs and their impact on corporate governance. We thank Gregory M. Trompeter, Jeff Cohen, Laurie Ereddia, Udi Hoitash, Ganesh Krishnamoorthy, Terry Neal, Divesh Sharma, Vineeta...

... understanding of important areas of auditing and corporate governance research. However, many researchers embarking on an interview-based study for the first time (in particular, in North America) have received little, if any, formal training in conducting interview studies ( Malsch and Salterio 2016 ; Kenno...

... 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...

... agency theory, we find a decreased (increased) demand for audit quality from incentive-alignment (entrenchment) effects of ownership. dual-class audit quality disporportionate control rights corporate governance insider ownership We examine the relationship between disproportionate...

... ; DeFond and Zhang 2014 ; IAASB 2014 ) or internal audit ( Roussy and Brivot 2016 ). In situations without unified definitions of quality, frameworks are important alternatives to gauge and understand quality ( Knechel et al. 2013 ). corporate governance internal audit qualitative research quality...

... 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...

... Evaluating Field Research^a The last 25 years have seen what was once an oddity in audit research ( Power 2003 ), a field study (e.g., Wolf [1981] in The Accounting Review [TAR]), becoming much less rare. Indeed field studies about audit and related corporate governance...

... and Development [OECD] 2012). related-party transaction audit reputation corporate governance accounting uncertainty The academic literature on RPTs has mainly focused on the effectiveness of corporate governance mechanisms in monitoring RPTs and enhancing the transparency of their reporting...

...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...

... the participation of six auditing firms in our study. Editor's note: Accepted by Michael Bamber. September 2010 June 2011 2011 audit committee audit judgments independence corporate governance CEO influence management incentives As a result of a number of financial...

...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...

... audit committee auditor independence accruals corporate governance fees, earnings management nonaudit This study investigates how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. This is the first...