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Governance, product market competition and agency costs: Evidence from the UAE
(
Inderscience Enterprises Ltd.
, 2018 , Conference Paper)
Relying on two years' observations of 74 United Arab Emirates (UAE) listed firms, we examined the association between governance mechanisms (board size, audit committee, percentage of independent non-executive directors, ...
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 ...
Auditor-client negotiations: Applying the dual concerns model in an emerging economy
(
Inderscience Enterprises Ltd.
, 2018 , Article)
Professional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution ...