Table of contents
Corporate governance and accounting enforcement actions in Italy
Giulia Romano, Andrea GuerriniThe purpose of this study is to examine whether there is a relation between corporate governance and the publication of corporate accounts that fail to comply with legal and…
1881
Determinants of internal governance quality: evidence from Sweden
Peter Franck, Stefan SundgrenThe purpose of this paper is to assess whether ownership concentration, leverage and demand for equity financing is associated with internal corporate governance quality. The…
2191
Was Dodd‐Frank justified in granting internal control audit exemption to small firms?
R. Mithu Dey, Mary W. SullivanThe purpose of this paper is to estimate the cost of the internal control audit for small firms and assess whether the costs are scalable or, alternatively, whether they are…
1187
Past control risk and current audit fees
Thomas G. Calderon, Li Wang, Thomas KlenoticThe authors posit that audit fees are driven by historical risk factors and risk encountered in the current period. The purpose of this paper is to focus on historical risk by…
2087
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou