[HTML][HTML] A review of archival auditing research
We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …
Researchers use many proxies for audit quality, with little guidance on choosing among …
[HTML][HTML] A systematic literature review on risk disclosure research: State-of-the-art and future research agenda
This study presents a systematic review of the existing literature on corporate risk disclosure
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
(RD). The study reviews 104 studies published in 51 high-ranked journals over the period …
The impact of internal audit attributes on the effectiveness of internal control over operations and compliance
YT Chang, H Chen, RK Cheng, W Chi - Journal of contemporary accounting …, 2019 - Elsevier
The internal audit function (IAF) assists management in improving internal controls over
operations, reporting, and compliance. While many studies examine the association …
operations, reporting, and compliance. While many studies examine the association …
Internal control in accounting research: A review
K Chalmers, D Hay, H Khlif - Journal of Accounting Literature, 2019 - emerald.com
In 2001, the US moved to regulate internal control reporting by management and auditors.
While some jurisdictions have followed the lead of the US, many others have not. An …
While some jurisdictions have followed the lead of the US, many others have not. An …
Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
We provide more direct evidence on the causal relation between the quality of financial
reporting and investment efficiency. We examine the investment behavior of a sample of …
reporting and investment efficiency. We examine the investment behavior of a sample of …
Understanding earnings quality: A review of the proxies, their determinants and their consequences
Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
Voluntary environmental disclosure quality and firm value: Further evidence
This study reexamines the relationship between the quality of a firm's voluntary
environmental disclosures and firm value by exploring the relationship between the …
environmental disclosures and firm value by exploring the relationship between the …
National and office‐specific measures of auditor industry expertise and effects on audit quality
KJ Reichelt, D Wang - Journal of Accounting Research, 2010 - Wiley Online Library
Our paper examines whether audit quality is higher for industry audit specialists at the
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …
Determinants of weaknesses in internal control over financial reporting
We examine determinants of weaknesses in internal control for 779 firms disclosing material
weaknesses from August 2002 to 2005. We find that these firms tend to be smaller, younger …
weaknesses from August 2002 to 2005. We find that these firms tend to be smaller, younger …
Accruals quality and internal control over financial reporting
We examine the relation between accruals quality and internal controls using 705 firms that
disclosed at least one material weakness from August 2002 to November 2005 and find that …
disclosed at least one material weakness from August 2002 to November 2005 and find that …