We use a unique database on family relationships between CEOs, board members and owners of private Norwegian firms to examine earnings management priorities of private family firms. Consistent with agency theory we find that private family firms generally manage earnings downward compared with...

Responses from 1,059 chief audit executives (CAEs) are used to investigate a number of variables that are theoretically associated with co-sourcing/out-sourcing (COUTing) of internal audit activities. The CAE responses represent Anglo-culture organizations located in Australia, Canada, New...

Increasing attention to faculty research productivity suggests a need for reliable benchmarks, which the literature has provided. We add to this literature by providing a more comprehensive benchmark based on the 1971-2005 publication records of 5,604 accounting doctoral graduates. We measure...

Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...