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DEVELOPMENTS IN CORPORATE GOVERNANCE AND REGULATORY INTEREST IN PROTECTING AUDIT QUALITY

DEVELOPMENTS IN CORPORATE GOVERNANCE AND REGULATORY INTEREST IN PROTECTING AUDIT QUALITY The aim of the present study is to examine and evaluate the relation between audit committee quality and internal control weaknesses, the importance of auditor specialization in both providing quality audits and maintaining client satisfaction, and the breadth and quality of auditor-sourced services relative to rival audit firms. I am specifically interested in how previous research investigated the association between audit service quality and auditor retention, the relationship between corporate governance quality and auditor remuneration, the quality and effectiveness of the audit committee, and the relationship between the reputation of a company and its life cycle. JEL codes: H83, M42, G34 Keywords: corporate governance, audit quality, internal control http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Economics, Management, and Financial Markets Addleton Academic Publishers

DEVELOPMENTS IN CORPORATE GOVERNANCE AND REGULATORY INTEREST IN PROTECTING AUDIT QUALITY

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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

The aim of the present study is to examine and evaluate the relation between audit committee quality and internal control weaknesses, the importance of auditor specialization in both providing quality audits and maintaining client satisfaction, and the breadth and quality of auditor-sourced services relative to rival audit firms. I am specifically interested in how previous research investigated the association between audit service quality and auditor retention, the relationship between corporate governance quality and auditor remuneration, the quality and effectiveness of the audit committee, and the relationship between the reputation of a company and its life cycle. JEL codes: H83, M42, G34 Keywords: corporate governance, audit quality, internal control

Journal

Economics, Management, and Financial MarketsAddleton Academic Publishers

Published: Jan 1, 2013

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