CEO INVOLVEMENT IN SELECTING CAE, INTERNAL AUDIT COMPETENCY AND INDEPENDENCE, AND FINANCIAL REPORTING QUALITY
نویسندگان
چکیده
منابع مشابه
Internal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
متن کاملCEO power, audit quality and corporate financial performance evaluation criteria
The main purpose of this study is to investigate the relationship between CEO power, audit quality and financial performance evaluation criteria in listed companies in Tehran Stock Exchange. To measure the CEOchr('39')s power, a combination of the CEOchr('39')s duality criteria, CEO tenure and CEO ownership percentile was used and to measure the quality of audit, the audit fee criterion was use...
متن کاملNon - audit services and financial reporting quality :
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...
متن کاملEthical Guidelines for Internal Audit Reporting Lines
The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for...
متن کاملDeveloping internal audit managers’ competency model
According to the change in the role of internal auditors, new competencies are needed. The purpose of this research is development of internal audit managers’ competency model, with regard to contextual and environmental attributes and conditions surrounding the internal audit profession in Iran. With regard to exploratory approach of this research, and because of absence a comprehensive resear...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Business Economics and Management
سال: 2018
ISSN: 1611-1699,2029-4433
DOI: 10.3846/jbem.2018.6264