The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

Even though audit committees have traditionally been a key component of corporate
governance regulation, the last decade has witnessed a greater emphasis on audit …

There is a distinct lack of research into the relationship between corporate governance and
corporate social responsibility (CSR) in the banking sector. This paper fills the gap in the …

Governance regulators currently place great emphasis on ensuring the presence of financial
expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code …

This paper presents a general framework for studying factors associated with engagement-
level audit quality. The framework is intended to sharpen our thinking about conducting audit …

Calls from practice suggest that audit committee members with industry expertise can
improve audit committee effectiveness. Nevertheless, regulators and the extant literature …

Purpose This paper aims to investigate the association between internal audit function (IAF)
characteristics and internal control quality. Design/methodology/approach Using data …

In this study, we examine whether audit committee accounting expertise helps to promote
audit quality by motivating auditors to conduct diligent internal control audits and make …

An audit consists of two main components:(1) the assessment of risk, and (2) the planning
and execution of audit procedures. Both activities require a great deal of professional …

Purpose The worldwide spread of the coronavirus disease 2019 (COVID-19) has significant
effects on financial markets and companies, causing an unprecedented level of uncertainty …