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Purpose – The purpose of this paper is to investigate whether the weaker focus on risk management and internal control within the Belgian corporate governance guidelines is associated with less developed risk management and internal control systems within Belgian companies, when compared to...
Purpose – The paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin‐Stewart and Kent, which used data from 2000. Design/methodology/approach – The paper uses publicly available...
Purpose – The purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of...
Purpose – The purpose of this paper is to examine the effect of a client's potentially conflicting needs for privacy and industry expertise on auditor concentration. Design/methodology/approach – The method examines the distribution of auditor concentration assuming that auditor choice occurs...
Purpose – The purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizational‐professional conflict (OPC) and affective organizational commitment (OC) among Chinese accountants. The paper also aims to...
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