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Internal control managers' accounting experiences on audit quality : focus on ESG

Kim, Suyon - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-14

The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting …. According to the findings, IC managers who have a deeper understanding of accounting or more expertise in the field have a … positive impact on audit quality. Nuancing this link between the accounting-specific experiences of IC managers and audit …

Persistent link: https://www.econbiz.de/10014285274

Impact of corporate governance and audit quality on financial performance : listed vs. unlisted Tunisian companies

Kateb, Ines; Nafti, Olfa; Salah, Nesrine Ben - In: International journal of managerial and financial … 15 (2023) 2, pp. 185-210

Persistent link: https://www.econbiz.de/10014315602

The effect of audit committee attributes and gender diversity on audit quality

Boulhaga, Mounia; Elbardan, Hany; Zaatout, Mahmoud - In: Journal for international business and entrepreneurship … 15 (2023) 4, pp. 573-591

Persistent link: https://www.econbiz.de/10015057080

The impact of auditors creating flowcharts on auditors' understanding of the flow of transactions and internal control evaluation

Perols, Rebecca R.; Perols, Johan L. - In: Managerial auditing journal 39 (2024) 7, pp. 779-798

Persistent link: https://www.econbiz.de/10015107953

The impact of audit quality on real earnings management : evidence from Bangladesh

Debnath, Nitai Chandra; Chowdhury, Suman Paul; Khan, … - In: International journal of disclosure and governance 19 (2022) 2, pp. 218-231

Persistent link: https://www.econbiz.de/10013270527

Do alma mater ties between the auditor and audit committee affect audit quality?

Sharma, Divesh S.; Singh, Madhukar K.; Patel, Arvind - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 371-403

Persistent link: https://www.econbiz.de/10013165390

The impact of board reforms on audit fees : international evidence

Kim, Incheol; Kong, Joon Ho; Yang, Rong - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 45-83

Persistent link: https://www.econbiz.de/10014481132

Pension funding gaps : do mandated external governance mechanisms matter?

England, Trevor - In: Managerial auditing journal 39 (2024) 3, pp. 263-293

Persistent link: https://www.econbiz.de/10014483094

Ahmed, Anwer S.; Al-Dah, Bilal; El-Helaly, Moataz; … - In: Auditing : a journal of practice & theory 43 (2024) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10014486998

Transparency report disclosure practices of large- and medium-sized audit firms in South Africa

Smith, Rozanne J.; Marx, Ben - In: Journal of economic and financial sciences : JEF 14 (2021) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10013363190