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Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange

Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662

Persistent link: https://www.econbiz.de/10011593277

Corporate governance and accounting irregularities : Canadian evidence

Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653

Persistent link: https://www.econbiz.de/10011552325

Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures

Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384

Persistent link: https://www.econbiz.de/10011730321

Board independence, internal information environment and voluntary disclosure of auditors' reports on internal controls

Sun, Ye; Yi, Yang; Lin, Bin - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 145-161

When there is high information asymmetry between directors and managers, independent directors do not have enough … enough information to provide advice and monitor managers, and only under these conditions can increasing their proportion on … the board effectively reduce agency problems, such as driving managers to disclose information to investors. Using a …

Persistent link: https://www.econbiz.de/10011825231

The even-odd nature of audit committees and corporate earnings quality

Gao, Huasheng; Huang, Jun - In: Journal of accounting, auditing & finance 33 (2018) 1, pp. 98-122

Persistent link: https://www.econbiz.de/10011805537

Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees

Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065820

Does female director expertise on audit committees matter for carbon disclosures? : evidence from the United Kingdom

Abbasi, Kaleemullah; Alam, Ashraful; Bhuiyan, Md. … - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-15

Persistent link: https://www.econbiz.de/10015065839

The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments : Evidence on Portuguese Capital Market

Serra, Sara; Lemos, Kátia Matos; Matins, Maria Sofia; … - 2021

Purpose: This article aims to analyze the influence of certain characteristics of the board of directors and the auditor on the disclosure of derivative financial instruments.Theoretical framework: Operations with derivative instruments are associated with high risks, so the disclosure of these...

Persistent link: https://www.econbiz.de/10013322679

Nothing Like the Enron Affair Could Happen in France(!)

Stolowy, Hervé - 2013

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on University accounting...

Persistent link: https://www.econbiz.de/10014064292

Mandatory Management Disclosure and Mandatory Independent Audit of Internal Controls : Evidence of Configural Information Processing by Investors

Kelly, Khim - 2016

We conduct an experiment where alumni participants from a Canadian accounting and finance undergraduate program assume they are in one of four regulatory regimes (manipulated between-subjects) and make investment potential evaluations for two firms (manipulated within-subjects): a firm...

Persistent link: https://www.econbiz.de/10012977994