1 - 6 of 6 articles
Purpose – Quality assurance review programs are created to provide assurances to the public that all accountants maintain a high level of competence in public practice. However, not all countries require such programs. The purpose of this research is to compare and contrast quality assurance...
Purpose – Section 404 of the Sarbanes‐Oxley Act (SOX) of 2002 required companies to report on the effectiveness of their internal controls over financial reporting. Auditors also must attest to, and report on, the assessment of the effectiveness of internal control over financial reporting made...
Purpose – This paper seeks to examine whether companies are providing transparent financial disclosures in compiling with the provisions of SFAS No. 142, “Goodwill and Other Intangible Assets”, and to determine whether the adequacy of these disclosures is impacted by firm size....
Purpose – This study aims to examine auditor reporting behaviour in the presence of aggressive earnings management (EM) in the context of the Asian Economic Crisis as it affected Malaysia. In the vein of Bartov, Gul and Tsui, the interaction between discretionary or abnormal accruals and audit...
Purpose – The purpose of this study is to examine the relationship between a firm's internal corporate governance characteristics and audit fees, and whether the external auditor perceives higher inherent risk when CEO duality is present. Additionally, it aims to examine whether having more...
Purpose – Concern about money laundering and the financing of terrorism has become one of the major preoccupations of governments and financial sector regulators around the world. This paper aims to discuss this issue in the context of regulatory standards now being introduced around the world...
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