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CORPORATE GOVERNANCE EFFECTIVENESS AND QUALITY OF EXTERNAL AUDIT

CORPORATE GOVERNANCE EFFECTIVENESS AND QUALITY OF EXTERNAL AUDIT Stefaniak and Robertson investigate whether two interactive factors (the significance of the audit mistake and the anticipated professional repercussions of mistake admission) influence the likelihood of disclosing an audit error. Lin and Hwang test the effects of two levels of audit committee independence (complete and proportional independence), and find both to have a significant effect in reducing earnings management. Cahill remarks that the activities of internal audit and the audit committee of non-executive directors are critical elements in the assurance process. Hüpkes contends that external auditors will commit a capital offence if they fail to collect and analyse critical financial and behavioural data. JEL: G34, M41, M42 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Economics, Management, and Financial Markets Addleton Academic Publishers

CORPORATE GOVERNANCE EFFECTIVENESS AND QUALITY OF EXTERNAL AUDIT

Economics, Management, and Financial Markets , Volume 5 (1): 144-149 – Jan 1, 2010

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Publisher
Addleton Academic Publishers
Copyright
© 2009 Addleton Academic Publishers
ISSN
1842-3191
eISSN
1938-212X
Publisher site
See Article on Publisher Site

Abstract

Stefaniak and Robertson investigate whether two interactive factors (the significance of the audit mistake and the anticipated professional repercussions of mistake admission) influence the likelihood of disclosing an audit error. Lin and Hwang test the effects of two levels of audit committee independence (complete and proportional independence), and find both to have a significant effect in reducing earnings management. Cahill remarks that the activities of internal audit and the audit committee of non-executive directors are critical elements in the assurance process. Hüpkes contends that external auditors will commit a capital offence if they fail to collect and analyse critical financial and behavioural data. JEL: G34, M41, M42

Journal

Economics, Management, and Financial MarketsAddleton Academic Publishers

Published: Jan 1, 2010

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