Audit committee quality is measured in three dimensions: its size, its independence, and its expertise. The internal control problems are observed at two levels of increasing seriousness: reportable conditions and material weaknesses. The sample time period precedes the effecti...
649 THEACCOUNTINGREVIEW Vol.80,No.2 2005 pp.649–675 AuditCommitteeQualityandInternal Control:AnEmpiricalAnalysis JayanthiKrishnan TempleUniversity ABSTRACT:Iexaminetheassociationbetweenauditcommitteequalityandthequality ofcorporateinternalcontrol.Whileinformationonthequalityofinternalcontrolisnot generallyavailable,comp...
anegotiation bank 交涉银行[translate] a16. Krishnan J. Audit Committee Quality and Internal Control:An Empirical Analysis[J]. The Accounting Review,2005(80). 16. Krishnan J.审计委员会质量和内部控制:经验主义的分析[J]。 会计回顾2005年(80)。[translate]...
Audit Committee Quality and Internal Control: An Empirical Analysis I examine the association between audit committee quality and the quality of corporate internal control. While information on the quality of internal contr... J Krishnan - 《Accounting Review》 被引量: 1400发表: 2005年 The Relations...
Former Audit Partners on the Audit Committee and Internal Control Deficiencies. Accounting Review, Mar2009, Vol. 84 Issue 2 热度: Audit Committee Effectiveness and Internal Audit Outsourcing 热度: 相关推荐 1 InternalControlQualityandAuditDelayintheSOXEra MichaelEttredge* UniversityofKansas ChanLi Un...
Internal Control, Audit Committee and Audit Delay Internal Control Quality and Audit Delay in the SOX Era Michael Ettredge* University of Kansas Chan Li University of Kansas (doctoral student) Lili Sun Rutgers University *Contact Author School of Business 1300 Sunnyside Ave. University of Kansas ...
Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses In this paper we investigate the relation between audit committee quality, auditor independence, and the disclosure of internal control weaknesses after th... Z Yan,Z Jian,Z Nan - 《Journal of Accounting & Public Policy》...
aEvery day,every hour。and every minute is special 每天,每个小时。并且每分钟是特别的[translate] aAudit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies 审计委员会和内部审计和收入的质量: 实验证据从西班牙公司[translate]...
internal control quality;(2) the paper divides all sample into seven groups based on the executive power, when the executive power is between 1-5, there is significant negative correlation between audit committee professionalism and internal control deficiencies, when executive power increase into 6 ...
2015. CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form. Contemporary Accounting Research, 33(3), 1199-1237.Lisic.Et al.CEO Power,Internal Control Quality,and Audit Committee Effectiveness in Substance Verses in Form[J].Contemporary Accounting Research...