Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach –Factor analysis, ordinary least squares (OLS) regressions and simulations....

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for...

The Information Technology Controls (ITC) have a great influence on the reliability of financial reporting. They are part of Internal Controls over Financial Reporting (ICFR) but the area of Information Technology is often not well integrated and coordinated with the traditional Internal...

This paper empirically investigates the value relevance of reported earnings during the period 2006-2011 for 193 firms (excluding banks and insurance companies) listed in the Milan Stock Exchange, representing about 91.28% of the stock exchange capitalization (30 April 2012). The objective of...

<Para ID="Par1">The following article investigates the usage of non-binding Say-on-Pay (SOP) voting in German Prime Standard companies for the general meeting seasons 2010–2013. Our overall sample contains 290 companies. We find that the number of companies which conduct a vote and the relative approval rate...</para>

The exploration of information order effects has been a prominent topic in judgment and decision-making research in accounting in the last decades. While the vast majority of this research has focused on auditors’ and tax professionals’ judgments, the effects of information order on...