1. Corporate misbehaviour and corporate governance -- 2. Defining corporate governance : the background -- 3. Regulation and auditing : ethics and professionalism -- 4. Theory and corporate phenomena : concepts and frameworks -- 5. Audit committees and auditor independence : the research...

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...

We examine the impact of ownership structure on audit pricing, using number of Multiple Large Shareholders (MLS), in order to understand their monitoring and oversight function. Previous studies have focused exclusively on percentage holding as a measure of ownership structure with less than...