... to encourage managerial cooperation while maintaining professional independence. ¹¹ audit quality audit process service science regulation corporate governance Practitioners, regulators, and academics tend to treat an audit as akin to the manufacture of a tangible economic good...

.... With the aim of understanding the current and future role of governance mechanisms in managing cybersecurity risks, this paper reviews the existing cybersecurity guidelines and regulations, and summarizes the empirical research related to corporate governance, security breaches, and IT expertise in overseeing...

... 2019 1 6 2020 2021 internal audit government and nonprofit sectors staffing corporate governance Sarens, Allegrini, D'Onza, and Melville (2011) test whether IAF size is significantly different between three clusters of IAFs based on age and find that the size of the IAF...

... whether to impose further audit committee regulations, and aid academics in ensuring an up-to-date understanding of the audit committee's role in the auditor selection process. SOX audit committee auditor selection corporate governance Over the last decade, tremendous changes have occurred...

... drafts of this paper. 12 2011 7 2012 2012 corporate governance audit committees financial experts certification In the ten years since the passage of the Sarbanes-Oxley Act of 2002 (SOX), audit committees have become significantly stronger and more effective...