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In this pitch research letter (PRL), the authors reflect on their research journey in replicating Levi, Li and Zhang (2014) for the AFAANZ Finance SIG 2020 Shark Tank Pitch event.Design/methodology/approachThe authors outline their experience in using the pitch template and discuss some issues...
This study aims to investigate the factors that enhance the credibility of and confidence in audit value.Design/methodology/approachData were collected from 254 institutional investors through a questionnaire survey and were analyzed using partial least squares structural equation modelling...
The characteristic of managers’ personality is a key factor in their decision-making. One of the most important personality characteristic of managers is overconfidence. Overconfident managers have false trust about their abilities and have a positive view of the firm’s future performance. Thus,...
This study aims to investigate the relationship between chief executive officer (CEO) narcissism and internal control weaknesses in the Iranian listed companies.Design/methodology/approachThe study’s statistical population consists of 1,309 firm-year observations from 2012 to 2018. Multivariate...
This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.Design/methodology/approachThe investigation of the research question was based on 45 usable responses that were received...
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