Table of contents
Quality assurance review programs of auditing firms: an international perspective
Yass A. AlkafajiQuality assurance review programs are created to provide assurances to the public that all accountants maintain a high level of competence in public practice. However, not all…
Audit costs, material weaknesses under SOX Section 404
Benjamin P. Foster, William Ornstein, Trimbak ShastriSection 404 of the Sarbanes‐Oxley Act (SOX) of 2002 required companies to report on the effectiveness of their internal controls over financial reporting. Auditors also must…
Transparent financial disclosure and SFAS No. 142
Suzanne Sevin, Richard Schroeder, Sak BhamornsiriThis paper seeks to examine whether companies are providing transparent financial disclosures in compiling with the provisions of SFAS No. 142, “Goodwill and Other Intangible…
Earnings management and the audit opinion: evidence from Malaysia
Shireenjit Johl, Christine A. Jubb, Keith A. HoughtonThis study aims to examine auditor reporting behaviour in the presence of aggressive earnings management (EM) in the context of the Asian Economic Crisis as it affected Malaysia…
CEO duality, audit committee effectiveness and audit risks: A study of the Malaysian market
Mark A. Bliss, Balachandran Muniandy, Abdul MajidThe purpose of this study is to examine the relationship between a firm's internal corporate governance characteristics and audit fees, and whether the external auditor perceives…
Money laundering and the risk of diminishing returns
John DaviesConcern about money laundering and the financing of terrorism has become one of the major preoccupations of governments and financial sector regulators around the world. This…
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou