Table of contents
Debt financing and classification shifting of private firms
Heesun Chung, Bum-Joon Kim, Eugenia Y. Lee, Hee-Yeon SunwooThis study aims to examine whether debt financing creates incentives for private firms to engage in earnings management via classification shifting. Especially, the authors…
650
Internal audit quality and earnings management: evidence from the UK
Hazem Ramadan Ismael, Hany KamelThis study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices.
2065
Market reactions to the internal control reporting presentation format: combined vs separate audit reports:
Hyeesoo (Sally) Chung, Sudha Krishnan, John Lauck, Jinyoung WynnThis paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal…
374
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania
Athuman Kalokola Mahyoro, Pendo Shukrani KasogaThe purpose of this study is to examine how the level of attributes of the internal audit function relates to the effectiveness of internal audit services in local government…
1388
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou