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/ Ahsan Habib & Md. Borhan Uddin Bhuiyan
// Acounting and business research 2016, Vol46, N.2 p121-p144 The objective of this paper is to examine empirically the consequences for financial reporting quality of having audit committees that include problem directors, that is, directors with prior involvement in corporate bankruptcies, major accounting restatements, or other accounting scandals. An ordinary least squares regression model is used to examine the association between problem directors on the audit committee and financial reporting quality as proxied by accruals and real earnings management. Results reveal that there is a positive association between the presence of problem directors on the audit committee and real earnings management, and this association is more pronounced in cases where those problem directors have been involved in prior instances of accounting restatements and fraudulent reporting practices
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An international study of internal audit function quality / Like Jiang, Paul Andre, Chrystelle Richard.
// Accounting and Business Research Volume 48, 2018 - Issue 3 We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by matching proprietary data from a global internal auditor survey with public data obtained from Worldscope. Concerning organisational factors, we find that a positive relationship exists between IAF quality and firm complexity and confirm that complex firms have a higher demand for monitoring and advising and, therefore, a greater need for formal controls. In addition, IAF quality is positively related to board monitoring and audit committee diligence but negatively associated with CEO power, which suggests that IAF quality is influenced by other key players in corporate governance. Regarding environmental factors, we document that IAF quality is positively associated with industry competition, which implies that a firm’s incentive for a high-quality IAF is enhanced when confronted with greater environmental uncertainty. Furthermore, IAF quality has a significantly positive relationship with our self-constructed index of IAF requirements included in national corporate governance codes, which indicates that strong home-country corporate governance codes play a role in fostering IAF development.
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Corporate governance : mechanisms and systems / Steen Thomsen, Martin Conyon London : McGraw Hill Higher Education, 2012xv, 367 p. ; 25 cm.Deals with the control and direction of companies by boards, owners and company law, and also looks at the mechanisms of governance and the different governance systems around the world. This title studies individual international corporate governance systems.
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