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Keywords: internal control qualityClose
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 165–190.
Published: 01 May 2022
... enterprise board of China's stock exchange, we find that CAE turnover is accompanied by a reduction in financial reporting/internal control quality and that the reduction is more pronounced for firms whose successor CAEs have lower financial expertise than their predecessors. Further analysis shows...
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 49–84.
Published: 01 May 2021
...Matthew Baugh; Matthew S. Ege; Christopher G. Yust SUMMARY Using a sample of bank-years from 2005 to 2017, we examine the effect of internal control quality on future risk-taking and performance. We find that banks that disclose a material weakness in internal controls have higher risk-taking...