The ultimate objective of financial reporting is to provide transparent financial statements and disclosures that meet the informational needs of investors and other users of financial statements. One of the primary goals of the Sarbanes-Oxley Act (USHR 2002) is to provide more reliable...

The present paper attempts to highlight the impaired status of corporate audit on account of notable corporate misgovernance that is prevailing in over most of the State-owned Corporations. To be precise the corporate audit, as the most significant weapon to maintain corporate disclosure, should...

Corporation governance and internal control are generated because of Principal-agent problems, and corporation governance impacts on the internal control audit report lag. This paper examines whether internal audit report lags of Shenzhen Stock Exchange public listed companies is associated with...