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1-3 of 3
Keywords: internal controls
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Journal Articles
Journal of Forensic Accounting Research (2024) 9 (1): 87–108.
Published: 01 December 2024
... that firms with female audit partners and/or audit committee chairwomen are more likely to have lower discretionary accruals, implement more effective internal controls, and are less likely to misstate financial reports than are all male pairs. Our paper serves as a resource for those seeking to understand...
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 230–251.
Published: 19 February 2021
... drastic. Why?” fraud internal controls evidence forensic accounting audit Lori L. Solsma, Joyce Njoroge, and Patrick H. Heaston, Drake University, College of Business and Public Administration, School of Accounting, Des Moines, IA, USA. Supplemental material can be accessed...
Includes: Supplementary data
Journal Articles
Journal of Forensic Accounting Research (2018) 3 (1): A80–A104.
Published: 15 May 2019
...Yi-Hung Lin; Meghann A. Cefaratti; Chih-Chen Lee; Hua-Wei Huang ABSTRACT The purpose of this research is to investigate the relationship between internal control material weaknesses (ICMWs), as measured by presence, number, and type, and Foreign Corrupt Practices Act (FCPA) violations. Our results...