Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...

Purpose – This study sets out to examine the effect of the choice of auditors in constraining earnings management within a rule‐based reporting framework during the Asian financial crisis. Design/methodology/approach – Using the iterative seemingly unrelated regression methodology, 383...