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Keywords: corporate governance
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–31.
Published: 27 October 2023
... 22 09 2023 04 10 2023 2023 accounting standards corporate governance accounting misstatements AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 31 American Accounting Association DOI: 10.2308/AJPT-2022-185 Corporate Monitoring and Misreporting: The Role...
Journal Articles
AUDITING: A Journal of Practice & Theory 1–21.
Published: 27 October 2023
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 101–113.
Published: 01 February 2022
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 79–98.
Published: 01 November 2021
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 31–55.
Published: 01 November 2020
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 171–191.
Published: 01 February 2019
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 235–259.
Published: 01 November 2018
... ; 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...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 1–22.
Published: 01 February 2016
... Evaluating Field Researcha 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (4): 1–32.
Published: 01 October 2015
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (1): 163–198.
Published: 01 February 2015
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 129–147.
Published: 01 November 2011
.... September 2010 June 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...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 125–156.
Published: 01 August 2011
..., and thus the quality of the financial information, is moderated by the audit committee. Corporate governance reforms in several countries address loss of investor confidence in the quality of financial information due to financial scandals by issuing authoritative standards on auditor independence...