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Purpose – The purpose of this study is to examine whether there is a relation between corporate governance and the publication of corporate accounts that fail to comply with legal and regulatory provisions governing their preparation. Design/methodology/approach – The paper analyses all the...
Purpose – The purpose of this paper is to assess whether ownership concentration, leverage and demand for equity financing is associated with internal corporate governance quality. The paper focuses on dimensions of governance quality that are related to financial reporting quality....
Purpose – The purpose of this paper is to estimate the cost of the internal control audit for small firms and assess whether the costs are scalable or, alternatively, whether they are higher in relation to firm size for small firms than for larger firms. Design/methodology/approach – The method...
Purpose – The authors posit that audit fees are driven by historical risk factors and risk encountered in the current period. The purpose of this paper is to focus on historical risk by examining the incremental effect of material weakness in internal control (MW) identified in prior periods on...
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