This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

The limits of financial disclosure in meeting the investors' needs have led to the request for
reporting frameworks capable of incorporating information of different nature. Integrated …

We investigate the implementation of Robotic Process Automation (RPA) software in public
accounting by interviewing RPA leaders at Big 4 firms. RPA software automates the input …

Purpose This study aims to assess the effect of director board and audit committee attributes
and ownership structure on firm performance. In general, resource dependency and agency …

The effectiveness of the presence of financial expertise on the audit committee (AC) in
reducing earnings management has been the subject of many previous studies with mixed …

The environmental implications of corporate economic activities have led to growing
demands for firms and their boards to adopt sustainable strategies and to disseminate more …

Regulatory pressure to increase both audit committee financial expertise and board
independence has resulted in lower status for audit committees relative to management …

Concerns about the credibility of sustainability reports can be mitigated through assurance.
Although audit committee remit encompasses monitoring of sustainability issues, there are …

Purpose–The purpose of this paper is to provide a synopsis of what academic literature says
about internal audit (IA) effectiveness ten years after Bailey et al.(2003) presented research …