Purpose This paper aims to focus on the relationship between audit committees, external
auditors and internal control systems (ICS) and strives to point out mutual influences …

We provide an overview of cloud computing: evolution, benefits, and challenges. Then we
examine the risk characteristics identified in accounting and auditing literature by comparing …

We examine the relation between internal control quality and the accuracy of management
guidance. Consistent with managers in firms with ineffective internal controls relying on …

While firm-initiated compensation recovery (or clawback) provisions are gaining popularity
and the recently enacted Dodd-Frank Act seeks to make the clawback of erroneously …

During the past decade, new regulations have been adopted to improve audit committee
effectiveness. Prior research has generally provided evidence in support of these …

The aim of this study is to introduce an innovative text mining approach to assess firms' risks
using unstructured textual disclosure from annual reports. Specifically, we use Natural …

Purpose The purpose of this paper is to investigate how audit fees change in responding to
the financial crisis of 2008. It also examines auditors' perceived risk and how they priced the …

With the European Commission making global leadership claims in the field of audit
regulation, the content of its 2010 Green Paper on 'Audit Policy: Lessons from the Crisis' …

Legislative responses to recent corporate scandals emphasize managers' responsibility for
the accuracy of financial reporting. In particular, under the Sarbanes-Oxley Act of 2002 …

Corporate governance mandates and listing rules identify internal audit functions (IAF) as a
central internal control mechanism. External auditors are expected to assess the quality of …