This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …

Purpose The recent European Union Directive 95/2014 enforced a radical shift from
voluntary to mandatory disclosure of non-financial information. Given radical changes in …

Accounting fraud is a highly unethical management activity with a significant negative
influence on stakeholders, which can harm a firm's long-term sustainability prospects. Given …

This study aims to recognize the sustainability independence of the Jordanian Association of
Certified Public Accountants (JACPA/JCPA) and its impact on the credibility gap of the …

The purpose of this study is to examine whether internal auditors, external auditors and
economic crime investigators perceive the importance of red flags as significantly different …

Current lease accounting standards classify leases as either operating or finance leases.
Operating leases do not require recognition of lease assets or lease liabilities on the …

Internal auditor independence as a situated practice: four archetypes | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …

The objective of the study is to examine the association between audit committees,
compensation incentives and corporate audit fees in Pakistan by using the data of fifty firms …

This paper considers the potential impact of internal audit incentive-based compensation
(IBC) linked to company performance on the external auditor's assessment of internal audit …

Abstract The Sarbanes–Oxley act (SOX) was enacted to strengthen corporate governance
practices in the United States; since SOX enactment, the audit committee has received …