Browsing by Subject "Audit committee"
Now showing items 1-6 of 6
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Audit committee characteristics and firm performance during the global financial crisis
( Blackwell Publishing Ltd , 2012 , Article)We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ... -
Factors affecting the voluntary use of internal audit: evidence from the UK
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no ... -
Female audit committee members and their influence on audit fees
( Blackwell Publishing , 2018 , Article)We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence ... -
How does internal governance affect banks’ financial stability? Empirical evidence from Egypt
( Springer , 2021 , Article)This paper investigates whether internal governance mechanisms were associated with the financial stability of Egyptian banks over the period 2010–2019. To this end, a GMM regression analysis was employed using 252 firm-year ... -
Internal audit quality and earnings management: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices. Design/methodology/approach: To measure the internal audit quality, ... -
The association between firm characteristics and the quality characteristics of the internal audit function in the UK: An agency perspective
( Inderscience Enterprises Ltd. , 2019 , Article)This study investigates firm characteristics that may affect the IAF's quality characteristics: size, independence, methodology, and competence. Its motivation is that a firm's agency and economic costs can affect its way ...