Corporate governance, external audit and the audit process

The Corporate Governance Effects of Audit Committees

Arguments associated with the promotion of audit committees in many countries are premised on their potential for alleviating weaknesses in corporate governance. This paper provides a synthesis and evaluation of empirical research on the governance effects associated with audit committees. Given recent policy recommendations in several countries aimed at strengthening these committees, it is im...

CEO power, audit quality and corporate financial performance evaluation criteria

The main purpose of this study is to investigate the relationship between CEO power, audit quality and financial performance evaluation criteria in listed companies in Tehran Stock Exchange. To measure the CEOchr('39')s power, a combination of the CEOchr('39')s duality criteria, CEO tenure and CEO ownership percentile was used and to measure the quality of audit, the audit fee criterion was use...

The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components

The purpose of this study was to investigate the structural pattern of the effect of corporate governance mechanisms (internal organization) on audit quality considering the role of the intermediary variable of behavioural components of auditors. The statistical population of this research is independent auditors and auditors working in audit firms. A sample of 395 people was selected by simple...

The dilemma of internal audit function adaptation: The impact of ERP and corporate governance pressures

The expanding opportunities for the IAF have been highlighted through the increased interest in better corporate governance practices (Ebaid, 2011). This claim is supported by real-life cases which elucidate clearly the implications of underestimating the role that the IAF can and should play (Boyle, 2012). Moreover, CG creates heated debate since noticeable failures of accountability have been...

Expectation, and Perception of, Better Practice Corporate Governance in the Public Sector from an audit perspective