Audit Committee Oversight and Bank Financial Reporting Quality
Examining #us #bank holding companies, this research analyzes how #audit committee oversight influences financial reporting quality....
top of page
Rechercher
22 mars 2023
Auditor Health and Audit Outcomes Before COVID-19
This study, based on #cdc data, investigates the relationship between #influenza-like illnesses (ILIs) and #audit outcomes in public...
1 mars 2023
The Double Materiality Audit: Assurance of ESG Disclosure
#audit is increasingly being called upon to provide assurance on #esg#claims made by their clients, in addition to assessing the accuracy...
26 janv. 2023
Artificial Intelligence Technologies within the Risk-based Audit Approach
"This study proposes a comprehensive method (with representative AI-Technologies as a data basis) for the structured and targeted...
29 août 2022
Auditors’ Response to Cybersecurity Risk: Human Capital Investment and Cross-Client Influence
"Our evidence also implies that client firms that share the same audit office as breached firms increase their disclosure of...
5 avr. 2022
Investigating five lines of accountability in cyber governance
"This study is the first to comprehensively investigate the five lines of accountability as opposed to single lines in the theoretical...
31 janv. 2022
Auditor Responses to Regulatory Risk: Evidence from SEC Investigations
"… auditors increase audit fees, provide higher audit quality, and are more likely to resign from suspected clients, suggesting that...
bottom of page