create a website

Do international tax treaties govern financial report quality?. (2024). Li, YI ; Lu, Jiani ; Chen, Dong.
In: Research in International Business and Finance.
RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000382.

Full description at Econpapers || Download paper

Cited: 2

Citations received by this document

Cites: 82

References cited by this document

Cocites: 35

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. When margins call: liquidity preparedness of non-bank financial institutions. (2025). Cappiello, Lorenzo ; Macchiati, Valentina ; Ianiro, Annalaura ; Giuzio, Margherita ; Lillo, Fabrizio.
    In: Working Paper Series.
    RePEc:ecb:ecbwps:20253074.

    Full description at Econpapers || Download paper

  2. Forecasting disorientation in the tax avoidance map: Tax haven subsidiaries and analyst forecasts. (2024). Huang, Yuzhe ; Pan, Changchun ; Jin, Long.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005933.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Abbott, L.J. ; Daugherty, B. ; Parker, S. ; Peters, G.F. Internal audit quality and financial reporting quality: The joint importance of independence and competence. 2016 J. Account. Res.. 54 3-40

  2. Alvarez, R. ; Jara, M. ; Pombo, C. Do institutional blockholders influence corporate investment? Evidence from emerging markets. 2018 J. Corp. Financ.. 53 38-64

  3. Bai, S. New research on tax base erosion and profit shifting of Chinese multinational corporation. 2019 World Econ.. 42 174-192
    Paper not yet in RePEc: Add citation now
  4. Balakrishnan, K. ; Blouin, J.L. ; Guay, W.R. Tax aggressiveness and corporate transparency. 2019 Account. Rev.. 94 45-69
    Paper not yet in RePEc: Add citation now
  5. Balsam, S. ; Krishnan, J. ; Yang, J.S. Auditor industry specialization and earnings quality. 2003 Audit.: A J. Pract. Theory. 22 71-97
    Paper not yet in RePEc: Add citation now
  6. Barthel, F. ; Busse, M. ; Neumayer, E. The impact of double taxation treaties on foreign direct investment: evidence from large dyadic panel data. 2010 Contemp. Econ. Policy. 28 366-377

  7. Bauer, A.M. ; Fang, J.X. ; Pittman, J. The importance of IRS enforcement to stock price crash risk: the role of CEO power and incentives. 2021 Account. Rev.. 96 81-109
    Paper not yet in RePEc: Add citation now
  8. Bauer, A.M. ; Fang, J.X. ; Pittman, J. ; Zhang, Y.Q. ; Zhao, Y.P. How aggressive tax planning facilitates the diversion of corporate resources: evidence from path analysis. 2020 Contemp. Account. Res.. 37 1882-1913

  9. Bennedsen, M. ; Zeume, S. Corporate tax havens and transparency. 2018 Rev. Financ. Stud.. 31 1221-1264

  10. Blonigen, B.A. ; Davies, R.B. Do Bilateral Tax Treaties Promote Foreign Direct Investment? NBER Working Paper No. W8834. 2002 National Bureau of Economic Research: Cambridge, MA
    Paper not yet in RePEc: Add citation now
  11. Blonigen, B.A. ; Davies, R.B. The effects of bilateral tax treaties on U.S. FDI activity. 2004 Int. Tax. Public Financ.. 11 601-622

  12. Blonigen, B.A. ; Oldenski, L. ; Sly, N. The differential effects of bilateral tax treaties. 2014 Am. Econ. J. Econ. Policy. 6 1-18

  13. Borochin, P. ; Yang, J. The effects of institutional investor objectives on firm valuation and governance. 2017 J. Financ. Econ.. 126 171-199

  14. Bozanic, Z. ; Dietrich, J.R. ; Johnson, B.A. SEC comment letters and firm disclosure. 2017 J. Account. Public Policy. 36 337-357
    Paper not yet in RePEc: Add citation now
  15. Bradshaw, M. ; Liao, G.M. ; Ma, M. Agency costs and tax planning when the government is a major shareholder. 2019 J. Account. Econ.. 67 255-277

  16. Bratten, B. ; Causholli, M. ; Omer, T.C. Audit firm tenure, bank complexity, and financial reporting quality. 2019 Contemp. Account. Res.. 36 295-325

  17. Bruynseels, L. ; Cardinaels, E. The audit committee: management watchdog or personal friend of the CEO?. 2014 Account. Rev.. 89 113-145

  18. Buettner, T. ; Wamser, G. Internal debt and multinational profit shifting: empirical evidence from firm-level panel data. 2013 Natl. Tax. J.. 66 63-95

  19. Burnett, B.M. ; Cripe, B.M. ; Martin, G.W. ; McAllister, B.P. Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management. 2012 Account. Rev.. 87 1861-1884
    Paper not yet in RePEc: Add citation now
  20. Cai, H. ; Liu, Q. Competition and corporate tax avoidance: evidence from Chinese industrial firms. 2009 Econ. J.. 119 764-795

  21. Chen, H.W. ; Tang, S. ; Wu, D.H. ; Yang, D.G. The political dynamics of corporate tax avoidance: the Chinese experience. 2021 Account. Rev.. 96 157-180
    Paper not yet in RePEc: Add citation now
  22. Chen, S. ; Huang, Y. ; Li, N. ; Shevlin, T. How does quasi-indexer ownership affect corporate tax planning?. 2019 J. Account. Econ.. 67 278-296

  23. Cheng, C. ; Guo, P. ; Weng, C.H. ; Wu, Q. Innovation and corporate tax planning: the distinct effects of patents and R&D. 2020 Contemp. Account. Res.. 38 621-653
    Paper not yet in RePEc: Add citation now
  24. Choudhary, P. ; Merkley, K. ; Schipper, K. Auditors’ quantitative materiality judgments: properties and implications for financial reporting reliability. 2019 J. Account. Res.. 57 1303-1351

  25. Cohen, J.R. ; Hoitash, U. ; Krishnamoorthy, G. ; Wright, A.M. The effect of audit committee industry expertise on monitoring the financial reporting process. 2014 Account. Rev.. 89 243-273
    Paper not yet in RePEc: Add citation now
  26. Daske, H. ; Luzi, H. ; Christian, L. ; Rodrigo, V. Mandatory IFRS reporting around the world: early evidence on the economic consequences. 2008 J. Account. Res.. 46 1085-1142

  27. Davies, R.B. ; Martin, J. ; Parenti, M. ; Toubal, F. Knocking on tax haven’s door: multinational firms and transfer pricing. 2018 Rev. Econ. Stat.. 100 120-134
    Paper not yet in RePEc: Add citation now
  28. Davies, R.B. ; Norbaeck, P.J. ; Tekin-Koru, A. The effect of tax treaties on multinational firms: new evidence from microdata. 2009 World Econ.. 32 77-110

  29. DeAngelo, L.E. Auditor size and audit quality. 1981 J. Account. Econ.. 3 183-199

  30. Dechow, P.M. ; Dichev, I.D. The quality of accruals and earnings: the role of accrual estimation errors. 2002 Account. Rev.. 77 35-59
    Paper not yet in RePEc: Add citation now
  31. Dechow, P.M. ; Sloan, R.G. ; Sweeney, A.P. Detecting earnings management. 1995 Account. Rev.. 70 193-225
    Paper not yet in RePEc: Add citation now
  32. Desai, H. ; Krishnamurthy, S. ; Venkataraman, K. Do short sellers target firms with poor earnings quality? evidence from earnings restatements. 2006 Rev. Account. Stud.. 11 71-79
    Paper not yet in RePEc: Add citation now
  33. Desai, M.A. ; Dharmapala, D. Corporate tax avoidance and high-powered incentives. 2006 J. Financ. Econ.. 79 145-179

  34. Desai, M.A. ; Dyck, A. ; Zingales, L. Theft and taxes. 2007 J. Financ. Econ.. 84 591-623
    Paper not yet in RePEc: Add citation now
  35. Dharmapala, D. ; Riedel, N. Earnings shocks and tax-motivated income-shifting: evidence from European multinationals. 2013 J. Public Econ.. 97 95-107

  36. Donohoe, M.P. ; Knechel, W.R. Does corporate tax aggressiveness influence audit pricing?. 2014 Contemp. Account. Res.. 31 284-308

  37. Dunn, K.A. ; Mayhew, B.W. Audit firm industry specialization and client disclosure quality. 2004 Rev. Account. Stud.. 9 35-58
    Paper not yet in RePEc: Add citation now
  38. Dyck, A. ; Zingales, L. Private benefits of control: an international comparison. 2004 J. Financ.. 59 537-600

  39. Egger, P. ; Larch, M. ; Pfaffermayr, M. ; Winner, H. The impact of endogenous tax treaties on foreign direct investment: theory and evidence. 2006 Can. J. Econ.. 39 901-931

  40. El Ghoul, S. ; Guedhami, O. ; Pittman, J. The role of IRS monitoring in equity pricing in public firms. 2011 Contemp. Account. Res.. 28 643-674

  41. Ewert, R. ; Wagenhofer, A. Effects of increasing enforcement on financial reporting quality and audit quality. 2019 J. Account. Res.. 57 121-168

  42. Fan, Y. ; Zhu, Q. ; Li, H. Third party information, tax compliance and international tax competition. 2022 World Econ.. 45 107-133
    Paper not yet in RePEc: Add citation now
  43. Fan, Y. ; Zhu, Q. ; Liu, J. Tax-related information disclosure, corporate tax avoidance and spillover effect: empirical evidence from the implementation of country reports. 2022 Financ. Trade Econ.. 43 21-36
    Paper not yet in RePEc: Add citation now
  44. Fan, Z. ; Tian, B. Tax competition, tax enforcement and tax avoidance. 2013 Econ. Res. J.. 48 99-111
    Paper not yet in RePEc: Add citation now
  45. Florou, A. ; Yuan, S. Public audit oversight and audit pricing: evidence from the EU. 2022 Eur. Account. Rev. Forthcom.. -
    Paper not yet in RePEc: Add citation now
  46. Francis, J.R. ; Maydew, E.L. ; Sparks, H.C. The role of Big 6 auditors in the credible reporting of accruals. 1999 Audit. A J. Pract. Theory. 18 17-34
    Paper not yet in RePEc: Add citation now
  47. Francis, J.R. ; Neuman, S.S. ; Newton, N.J. Does tax planning affect analysts’ forecast accuracy?. 2019 Contemp. Account. Res.. 36 2663-2694

  48. Frankel, R. ; Kim, B.H. ; Ma, T. ; Martin, X.M. Bank monitoring and financial reporting quality: the case of accounts receivable-based loans. 2020 Contemp. Account. Res.. 37 2120-2144

  49. Goh, B.W. ; Li, D. Internal controls and conditional conservatism. 2011 Account. Rev.. 86 975-1005
    Paper not yet in RePEc: Add citation now
  50. Guedhami, O. ; Pittman, J. The importance of IRS monitoring to debt pricing in private firms. 2008 J. Financ. Econ.. 90 38-58

  51. Hail, L. ; Leuz, C. ; Wysocki, P. Global accounting convergence and the potential adoption of IFRS by the US (Part I): conceptual underpinnings and economic analysis. 2010 Account. Horiz.. 24 355-394
    Paper not yet in RePEc: Add citation now
  52. Hanlon, M. ; Heitzman, S. A review of tax research. 2010 J. Account. Econ.. 50 127-178

  53. Hanlon, M. ; Hoopes, J.L. ; Shroff, N. The effect of tax authority monitoring and enforcement on financial reporting quality. 2014 J. Am. Tax. Assoc.. 36 137-170
    Paper not yet in RePEc: Add citation now
  54. Hanlon, M. ; Maydew, E.L. ; Thornock, J.R. Taking the long way home: U.S. tax evasion and offshore investments in U.S. equity and debt markets. 2015 J. Financ.. 70 257-287

  55. Johnston, R. ; Petacchi, R. Regulatory oversight of financial reporting: securities and exchange commission comment letters. 2017 Contemp. Account. Res.. 34 1128-1155

  56. Johnstone, K. ; Li, C. ; Rupley, K.H. Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. 2011 Contemp. Account. Res.. 28 331-383

  57. Kanagaretnam, K. ; Lim, C.Y. ; Lobo, G.J. Auditor reputation and earnings management: International evidence from the banking industry. 2010 J. Bank. Financ.. 34 2318-2327

  58. Khan, M. ; Watts, R.L. Estimation and empirical properties of a firm-year measure of accounting conservatism. 2009 J. Account. Econ.. 48 132-150

  59. Kim, C.F. ; Zhang, L. Corporate political connections and tax aggressiveness. 2016 Contemp. Account. Res.. 33 78-114

  60. Koh, K. ; Rajgopal, S. ; Srinivasan, S. Non-audit services and financial reporting quality: Evidence from 1978 to 1980. 2013 Rev. Account. Stud.. 18 1-33
    Paper not yet in RePEc: Add citation now
  61. Krishnan, G.V. Audit quality and the pricing of discretionary accruals. 2003 Audit. A J. Pract. Theory. 22 109-126
    Paper not yet in RePEc: Add citation now
  62. Kumas, A. ; Millimet, D.L. Reassessing the effects of bilateral tax treaties on US FDI activity. 2018 J. Econ. Financ.. 42 451-470

  63. Lennox, C.S. ; Francis, J.R. ; Wang, Z. Selection models in accounting research. 2012 Account. Rev.. 87 589-616
    Paper not yet in RePEc: Add citation now
  64. Li, B. ; Ma, C. Can tax enforcement affect misstatements? From the perspective of tax account and non-tax account misstatements. 2021 Asia-Pac. J. Account. Econ.. 28 357-374

  65. Lin, K.Z. ; Mills, L.F. ; Zhang, F. ; Li, Y. Do political connections weaken tax enforcement effectiveness?. 2018 Contemp. Account. Res.. 35 1941-1972

  66. Lotz, J.R. ; Morss, E.R. Measuring "tax effort" in developing countries. 1967 Int. Monet. Fund.. 14 478-499
    Paper not yet in RePEc: Add citation now
  67. Lu, H. ; Richardson, G. ; Salterio, S. Direct and indirect effects of internal control weaknesses on accrual quality: evidence from a unique Canadian regulatory setting. 2011 Contemp. Account. Res.. 28 675-707

  68. Ma, Z. ; Ruan, L. ; Wang, D. ; Zhang, H. Generalist CEOs and credit ratings. 2020 Contemp. Account. Res.. 38 1009-1036
    Paper not yet in RePEc: Add citation now
  69. Mason, P. ; Williams, B. Does IRS monitoring deter managers from committing accounting fraud?. 2022 J. Account., Audit. Financ. 37 700-722
    Paper not yet in RePEc: Add citation now
  70. Mertens, J.B. Measuring tax effort in Central and Eastern Europe. 2003 Public Financ. Manag.. 3 530-563
    Paper not yet in RePEc: Add citation now
  71. Mironov, M. Taxes, theft, and firm performance: taxes, theft, and firm performance. 2013 J. Financ.. 68 1441-1472

  72. Reid, L.C. ; Carcello, J.V. ; Li, C. ; Neal, T.L. Impact of auditor report changes on financial reporting quality and audit costs: evidence from the United Kingdom. 2019 Contemp. Account. Res.. 36 1501-1539

  73. Shleifer, A. ; Vishny, R.W. Large shareholders and corporate control. 1986 J. Political Econ.. 94 461-488

  74. State Taxation Administration of the People’s Republic of China. 2022. List of Double Taxation Avoidance Agreements Signed by China. (In Chinese.) Available at: http://www.chinatax.gov.cn/chinatax/n810341/n810770/common_list_ssty.html.
    Paper not yet in RePEc: Add citation now
  75. Toeh, S.H. ; Wong, T.J. Perceived auditor quality and the earning response coefficient. 1993 Account. Rev.. 68 346-367
    Paper not yet in RePEc: Add citation now
  76. Van Duin, S.R. ; Dekker, H.C. ; Wielhouwer, J.L. ; Mendoza, J.P. The tone from above: the effect of communicating a supportive regulatory strategy on reporting quality. 2018 J. Account. Res.. 56 467-519

  77. Xu, W. ; Zeng, Y. ; Zhang, J. Tax enforcement as a corporate governance mechanism: empirical evidence from China. 2011 Corp. Gov. Int. Rev.. 19 25-40
    Paper not yet in RePEc: Add citation now
  78. Yuan, S. ; Lan, H. ; Seufert, J.H. FRC intervention, financial reporting quality and due diligence. 2020 Res. Int. Bus. Financ.. 52 -

  79. Zhang, L.G. ; Peng, L. ; Fu, X.H. ; Zhang, Z. ; Wang, Y.C. Alternative corporate governance: does tax enforcement improve the performance of mergers and acquisitions in China?. 2023 Corp. Gov. - Int. Rev.. 31 647-666
    Paper not yet in RePEc: Add citation now
  80. Zhang, Y. Whether information exchange agreements can curb corporate base erosion and profit shifting behavior. 2018 World Econ.. 41 127-146
    Paper not yet in RePEc: Add citation now
  81. Zhong, Q.L. ; Liu, Y.Y. ; Yuan, C. Director interlocks and spillover effects of board monitoring: evidence from regulatory sanctions. 2017 Account. Financ.. 57 1605-1633

  82. Zimmerman, J.L. Taxes and firm size. 1983 J. Account. Econ.. 5 119-149

Cocites

Documents in RePEc which have cited the same bibliography

  1. The impact of automation on firms reporting quality. (2025). Walser, Tanja ; Oesch, David.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:92:y:2025:i:c:s0929119924001457.

    Full description at Econpapers || Download paper

  2. State ownership and financial reporting quality: Evidence from natural advantage industries. (2025). Dos, Igor Oliveira ; Durnev, Art ; Boubakri, Narjess.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:91:y:2025:i:c:s0929119924001494.

    Full description at Econpapers || Download paper

  3. Internal audit in microfinance institutions‐ evidence from transitional and developing economies. (2024). Redmayne, Nives Botica ; Gyapong, Ernest ; Ehalaiye, Dimu ; Omidiji, Abiodun.
    In: Economics of Transition and Institutional Change.
    RePEc:wly:ectrin:v:32:y:2024:i:1:p:109-141.

    Full description at Econpapers || Download paper

  4. The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange. (2024). Islam, Sardar ; Prokofieva, Maria ; Hamdan, Abdulkarim.
    In: JRFM.
    RePEc:gam:jjrfmx:v:17:y:2024:i:9:p:407-:d:1475232.

    Full description at Econpapers || Download paper

  5. Enhancing Internal Control Mechanisms in Local Government Organizations: A Crucial Step towards Mitigating Corruption and Ensuring Economic Development. (2024). Kounadeas, Theodoros ; Boufounou, Paraskevi ; Argyropoulos, Panagiotis ; Eriotis, Nikolaos ; Poulopoulos, John.
    In: Economies.
    RePEc:gam:jecomi:v:12:y:2024:i:4:p:78-:d:1365886.

    Full description at Econpapers || Download paper

  6. Do international tax treaties govern financial report quality?. (2024). Li, YI ; Lu, Jiani ; Chen, Dong.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000382.

    Full description at Econpapers || Download paper

  7. IT governance and IT controls: Analysis from an internal auditing perspective. (2024). Wu, Tung-Hsien ; Huang, Shaio Yan ; Yen, David C ; Chiu, An-An.
    In: International Journal of Accounting Information Systems.
    RePEc:eee:ijoais:v:52:y:2024:i:c:s1467089523000556.

    Full description at Econpapers || Download paper

  8. The Impact of Internal Audit Function on Corporate Governance: A Case of NSSA, Zimbabwe (2018-2022). (2023). Sitsha, Lovemore ; Wadesango, Newman ; Nyakumwa, Blessing.
    In: Journal of Economic and Social Development.
    RePEc:ris:joeasd:0036.

    Full description at Econpapers || Download paper

  9. Literature Review of the influence of Internal Audit Function on Corporate Governance. (2023). Sitsha, Lovemore ; Nyakumwa, Blessing ; Wadesango, Newman.
    In: Journal of Economic and Social Development.
    RePEc:ris:joeasd:0031.

    Full description at Econpapers || Download paper

  10. How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model. (2023). Chen, Ya-Hui ; Liu, Shih-Hsun ; Wang, Kung-Jeng.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:2:p:1547-:d:1034621.

    Full description at Econpapers || Download paper

  11. L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna. (2023). Persiani, Niccol ; Marciacano, Milena ; Vannini, Ilaria Elisa ; Langella, Cecilia.
    In: MECOSAN.
    RePEc:fan:mesame:v:html10.3280/mesa2023-127oa17872.

    Full description at Econpapers || Download paper

  12. How can governance, human capital, and communication practices enhance internal audit quality?. (2023). Thiery, Stephanie ; Lhuillery, Stephane ; Tellechea, Marion.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000459.

    Full description at Econpapers || Download paper

  13. Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management. (2023). Romney, Miles A ; Eulerich, Marc ; Chyz, James A ; Fligge, Benjamin.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:51:y:2023:i:c:s1061951823000228.

    Full description at Econpapers || Download paper

  14. Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts. (2023). Sun, Xiaojie Christine ; Lyu, Meng ; Wang, Bing.
    In: Abacus.
    RePEc:bla:abacus:v:59:y:2023:i:1:p:258-299.

    Full description at Econpapers || Download paper

  15. Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function. (2022). Eulerich, Marc ; Lohmann, Christian.
    In: Schmalenbach Journal of Business Research.
    RePEc:spr:sjobre:v:74:y:2022:i:1:d:10.1007_s41471-021-00128-2.

    Full description at Econpapers || Download paper

  16. Audit interne et gouvernance dentreprise : une lecture théorique au sein des entreprises publiques. (2022). BOUBAKARY, Ben.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-03705132.

    Full description at Econpapers || Download paper

  17. L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna. (2022). Persiani, Niccol ; Marciacano, Milena ; Vannini, Ilaria Elisa ; Langella, Cecilia.
    In: MECOSAN.
    RePEc:fan:mesame:v:html10.3280/mesa2022-123oa15580.

    Full description at Econpapers || Download paper

  18. Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project. (2022). Wang, Xiong ; Chang, Ching-Ter.
    In: Socio-Economic Planning Sciences.
    RePEc:eee:soceps:v:81:y:2022:i:c:s0038012121001749.

    Full description at Econpapers || Download paper

  19. The impact of air pollution on financial reporting quality: evidence from China. (2022). Xue, Xingnan ; Hu, Nan ; Liu, Ling.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:62:y:2022:i:3:p:3609-3644.

    Full description at Econpapers || Download paper

  20. Internal auditor selection using a TOPSIS/non-linear programming model. (2021). Petridis, Konstantinos ; Drogalas, Georgios ; Zografidou, Eleni.
    In: Annals of Operations Research.
    RePEc:spr:annopr:v:296:y:2021:i:1:d:10.1007_s10479-019-03307-x.

    Full description at Econpapers || Download paper

  21. Internal Audit Function Quality and Audit Committees Practices: Survey Evidence from Jordan. (2021). al Sawalqa, Fawzi A ; Qtish, Atala.
    In: Business and Economic Research.
    RePEc:mth:ber888:v:11:y:2021:i:2:p:20-43.

    Full description at Econpapers || Download paper

  22. Internal Audit Function Quality and Corporate Governance: The Case of Greece. (2021). Bekiaris, Michalis ; Vadasi, Christina ; Andrikopoulos, Andreas.
    In: Multinational Finance Journal.
    RePEc:mfj:journl:v:25:y:2021:i:1-2:p:1-61.

    Full description at Econpapers || Download paper

  23. Do Management Training Grounds Reduce Internal Auditor Objectivity and External Auditor Reliance? The Influence of Family Firms. (2021). Sweeney, John T ; Suh, Ik Seon ; Masli, Adi.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:173:y:2021:i:1:d:10.1007_s10551-020-04507-3.

    Full description at Econpapers || Download paper

  24. Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia. (2021). Wan-Hussin, Wan Nordin ; Fitri, Hadiati ; Salim, Basariah.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000380.

    Full description at Econpapers || Download paper

  25. Determinants of outsourced internal audit function: a further analysis. (2020). Baatwah, Saeed Rabea ; Al-Qadasi, Adel Ali.
    In: Eurasian Business Review.
    RePEc:spr:eurasi:v:10:y:2020:i:4:d:10.1007_s40821-019-00142-9.

    Full description at Econpapers || Download paper

  26. The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis. (2020). Djaddang, Syahril ; Ghozali, Imam ; Syam, Ardiansyah M.
    In: International Journal of Financial Research.
    RePEc:jfr:ijfr11:v:11:y:2020:i:2:p:311-322.

    Full description at Econpapers || Download paper

  27. The Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence from Malaysia. (2020). Hasan, Shahanif ; Abdul, Mohamad Ali ; Azlina, Aza.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2020-05-31.

    Full description at Econpapers || Download paper

  28. The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. (2019). Chang, Yu-Tzu ; Chi, Wuchun ; Cheng, Rainbow K.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:15:y:2019:i:1:p:1-19.

    Full description at Econpapers || Download paper

  29. New Perspectives in Internal Audit Research: A Structured Literature Review. (2018). Roussy, Melanie ; Perron, Alexandre.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:17:y:2018:i:3:p:345-385.

    Full description at Econpapers || Download paper

  30. Antecedents of burnout and its relationship to internal audit quality. (2018). Salleh, Zalailah ; al Shbail, Mohannad ; Mohd, M N.
    In: Business and Economic Horizons (BEH).
    RePEc:pdc:jrnbeh:v:14:y:2018:i:4:p:789-817.

    Full description at Econpapers || Download paper

  31. The Impact of the Internal Audit on the Quality of Accounting Information in the Jordanian Commercial Banks. (2018). al Omari, Rania ; Soda, Mohammed Zakaria ; Al-Chahadah, Abdul Razzak.
    In: International Journal of Economics and Finance.
    RePEc:ibn:ijefaa:v:10:y:2018:i:9:p:157.

    Full description at Econpapers || Download paper

  32. Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Cheng, Xinsheng ; Ud, Nizam ; Banbhan, Ashfaque.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389.

    Full description at Econpapers || Download paper

  33. The Value of Public Sector Risk Management: An Empirical Assessment of Ghana. (2018). Kong, Yusheng ; Lartey, Peter Yao ; Biswas, Nirmalya B ; Maci, Fatoumata Binta.
    In: Administrative Sciences.
    RePEc:gam:jadmsc:v:8:y:2018:i:3:p:40-:d:161073.

    Full description at Econpapers || Download paper

  34. Credibility of sustainability reports: The contribution of audit committees. (2018). Zaman, Mahbub ; Alshaer, Habiba.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:27:y:2018:i:7:p:973-986.

    Full description at Econpapers || Download paper

  35. The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross€ listed in the US. (2018). Bajra, Ujkan ; Cadez, Simon.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:28:y:2018:i:2:p:152-166.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-01 01:54:49 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.