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Purpose The purpose of this paper is to examine the factors that are associated with internal auditors’ professional turnover intentions. Design/methodology/approach The study analyzes data from responses to the Institute of Internal Auditors’ (IIA) (2015) Common Body of Knowledge global...
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Purpose: This study aims to remind researchers that measurement errors and inappropriate inferences may result from improperly combining and adjusting certain Center for Research in Security Prices (CRSP) measures. Design/methodology/approach: In addition to real-world working examples, the...
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Purpose The purpose of this study is to examine the nature and extent of interaction and the relationship between internal auditors (IAs) and external auditors (EAs) from the perspective of the IAs in a developing country, Zimbabwe. Design/methodology/approach This study was carried out by...
Persistent link: https://www.econbiz.de/10014937234
This study examines three important issues that archival accounting researchers frequently encounter with data from the Center for Research in Security Prices (CRSP). Although the issues appear to be innocuous, few if any studies overtly discuss the remedies or ramifications of the issues. More...
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Purpose: Following the contingency perspective, this paper aims to examine if a good corporate governance structure is able to reduce earnings management made through related party transactions. The authors expect that a high-quality corporate governance influences private benefit acquisition...
Persistent link: https://www.econbiz.de/10012067275