Table of contents
Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy
Michael Harber, Warren MarounThis study aims to address an acknowledged gap in the literature for the analysis of experienced practitioner views on the effects and implications of mandatory audit firm…
Audit committee members with CEO experience and the value of cash holdings
Sunhwa Choi, Jinwoong Han, Taejin Jung, Bomi SongThe purpose of this study is to examine whether the presence of an audit committee (AC) members with Chief Executive Officer (CEO) experience (supervisory experts) affects the…
The affiliations and characteristics of female directors and earnings management: evidence from Turkey
Emrah AriogluThis study aims to investigate whether the presence of female directors with specific attributes has an effect on earnings quality in a patriarchal emerging country with a…
An examination of factors associated with investment in internal auditing technology
Sarah Garven, Audrey ScarlataThe purpose of this study is to explore whether various organizational, internal audit function and audit committee factors are associated with internal audit investment in audit…
The internal control manager and operational efficiency: evidence from Korea
Hyejeong Shin, Sorah ParkThis study aims to examine the relationship between the internal control manager attributes and the firms’ operational efficiency. The internal control manager designs and…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou