1 - 4 of 4 articles
Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud. This motivated the...
The purpose of this paper is to investigate the potential impact of IFRS on SMEs’ annual reporting, considering in particular: 1) the evaluation of their financial performance; 2) their creditworthiness and rating, according to Basel II. In the literature, little attention has been paid to the...
This paper examines whether the audit quality of Chinese listed companies is affected by internal governance mechanisms (IGMs). The dataset comprises 443 firm-year observations during 2002–2005. The results show that foreign ownership concentration and the number of professional supervisors are...
The purpose of this study is to investigate the impact of auditor workload compression on the likelihood of changes to the busy season client portfolio of an audit firm. We find evidence of a positive association between workload compression and the likelihood of changes to the constituents of...
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.