1 - 6 of 6 articles
Purpose – This paper aims to investigate the determinants of good governance in the US firms. Design/methodology/approach – The data are taken from a sample of 624 US listed and non‐financial firms for the period of 1994‐2003. Four indices were constructed that summarize the governance quality:...
Purpose – The paper aims to examine the relation between fees paid to auditors and audit quality during the period of 2000‐2003. Design/methodology/approach – The paper constructs a measure of auditor profitability that is used as a proxy for auditor independence. The methodology is grounded in...
Purpose – The purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing....
Purpose – To develop, test and implement a sampling strategy for equipment auditing for a Fortune 100 company. Design/methodology/approach – Regression analysis is applied to auditing of equipment for a large US corporation. Empirical data and test data sets are used to evaluate the efficacy of...
Purpose – The objective of this research is to identify areas where audit research can assist the Public Company Accounting Oversight Board (PCAOB) in its deliberation of the auditing standard on engagement quality (EQ) review required by the Sarbanes‐Oxley Act of 2002....
Purpose – The purpose of this study is to identify the taxonomies, and the quality and quantity of environmental and social information disclosed in the annual reports of Australian firms. Design/methodology/approach – Using content analysis, and the broad categories of the Global Reporting...
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