Ojo, M. (2009), "The role of external auditors in corporate governance: agency problems and the management of risk", MPRA Paper, No. 28149, available at http://mpra.ub.uni‐ muenchen.de/28149...
Today, through their chief audit executive (CAE), internal auditors are involved in the overall process of corporate governance, moving into a broader role of enterprise risk management (ERM). Now they assess a vast array of ... R Bloom,C Luchs,M Myring - 《Strategic Finance》 被引量: 3...
The audit serves as a monitoringdevice and is thus part of the corporate governance mosaic. The objective of this research wasto examine the growing importance of the auditor in corporate governance. There is littleprofessional guidance on how auditors should consider issues on corporate governance ...
Internal auditors in corporate governance in the role and status 翻译结果5复制译文编辑译文朗读译文返回顶部 Internal audit governs in the company the status and the function 相关内容 a全世界只有她一个人,她觉得很寂寞,便用泥做人。 The world only then she, she thought very lonely, then uses the ...
J. Audit. 8: 33–47 (2004) The Role and Functions of Audit Committees in the Indian Corporate Governance 39 Table 4: Number of members in an audit committee Number of members Frequency Less than 3 3 to 6 6 and more Total 1 32 8 41 % 2.4 78.1 19.5 100.0 Table 5: Type of ...
Independence in Corporate Governance: the Audit Committee Role. Business Ethics: A European Review, 8(4): 262-273.Spira L. (1999), "Independence in corporate governance : the audit committee role", Business ethics : a european review, Vol. 8, n°4, p 262-273...
When faced with allegations of corporate wrongdoing, the SEC's 2001 Cooperation Initiative encourages boards to initiate their own internal investigations and, specifically, to appoint independent investigation leaders and outside advisors. We explore the role of these participants in the remediation of ...
Thus firms should use independent auditors to help them avoid opportunistic conduct (Buchanan et al., 2021). Thus, this article examines the correlation between ESG and financial performance and emphasize the moderating role of audit quality. The study sample includes 620 nonfinancial listed companies...
Until the liability question is satisfactorily resolved, it will be hard to resolve some of these issues. This is not to say the audit should not evolve. As set out in our paper, ACCA believes that, at the large end of the market, auditors could enhance the value of audit still further...
A survey of 288 college and university auditors investigated patterns in their appointment, reporting, and supervisory practices as indicators of independe... L Montondon,WF Meixner - 《Business Officer》 被引量: 7发表: 1993年 The Role of Auditing in Corporate Governance Internal auditing, becaus...