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1-2 of 2
Keywords: literature synthesis
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Journal Articles
Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 165–185.
Published: 01 August 2024
.... 19 05 2023 11 09 2023 25 09 2023 2024 FIGURE 1 Overview of Approach to Analysis audit committee literature synthesis corporate governance board of directors external audit financial reporting The audit committee (AC) landscape has changed markedly...
Includes: Supplementary data
Journal Articles
Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions
Available to PurchaseStephen K. Asare, Brian C. Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric M. Negangard, Christopher J. Wolfe
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 131–166.
Published: 01 May 2013
... literature synthesis Section 404 (b) of the Sarbanes-Oxley Act (U.S. House of Representatives 2002, SOX or the Act) requires that auditors attest to the effectiveness of their public clients' internal control over financial reporting (ICOFR). A number of studies have examined auditors' judgments...
