... in terms of their IT expertise, qualifications and tenure, their interaction with the audit committee ( AC ), the organisation’s IT governance structure and the role of internal audit ( IA ) in overseeing cybersecurity. Design/methodology/approach Data were collected via a survey questionnaire...

...Mark Kohlbeck; Lin Wang Purpose The purpose of this study is to examine the effect of audit committee (AC) tenure on corporate governance, a topic that has been long debated. Social capital theory explains how directors’ effectiveness varies through tenure. Consistent with this theory, this paper...

...Meeok Cho; Jaehee Jo; Taejin Jung; Natalie Kyung Won Kim Purpose The purpose of this study is to examine whether the use of videoconferencing for communication between the audit committee (AC) and auditors affects the quality of client firms’ audits. Design/methodology/approach This paper...

...Panagiotis Dimitropoulos Purpose The purpose of this study is to examine the impact of corporate sustainability performance on the quality of financial reporting, proxied via the probability of external auditors, to offer a qualified audit opinion. Moreover, the impact of audit committee (AC...

...Radwan Alkebsee; Adeeb A. Alhebry; Adriana Tiron-Tudor; Gubara Farah Gubara; Abdulkarim Alsayegh Purpose This paper aims to investigate the relationship between the audit committee’s (AC) cash compensation and related-party transactions (RPTs). This paper also explores whether the affiliation...

...Kwok Yip Cheung; Chung Yee Lai Purpose This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong. Design/methodology/approach The research uses a questionnaire survey...

...Sara Saggese; Fabrizia Sarto; Rosaria Romano; Riccardo Viganò Purpose Building upon multiple theories (i.e. agency, signalling and human capital), this paper aims to explore the effects of directors’ education on audit fees and to assess the mediating role of audit committee (AC). Design...

...Géraldine Broye; Pauline Johannes Purpose This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management. Design/methodology/approach The sample contains 1,973 firm-year observations of French listed firms for the period 2007–2018. The authors...

...Maryam Firoozi; Michel Magnan Purpose This study aims to investigate how audit committee members’ geographical location relative to corporate headquarters affects audit fees. The motivation for the paper rests on the observation that regulatory and market trends have significantly affected...

...Yusun Jung; Moon-Kyung Cho Purpose This paper aims to examine the extent to which two commonly recommended information sharing and communication interventions, direct reporting lines between the internal audit function (IAF) and the audit committee (AC) and their joint reviews of internal audit...

..., and the annual reports of these companies for the period of 2018–2019 were consulted. A second survey was directed at audit committee chairs to obtain a perspective from other parties. Findings The results indicate that although CEO characteristics are not significantly associated with the number of IA...

...R. Narayanaswamy; K. Raghunandan; Dasaratha V. Rama Purpose This study aims to examine the resignations of Indian audit committee directors after a systemic shock (failure of Satyam Computer Services Ltd.). Design/methodology/approach The authors develop the research questions based...

... governance Audit committee Financial reporting quality The string of accounting scandals, which rocked the stock markets worldwide in the late 1990s and early 2000s, severely undermined the confidence in the financial reporting process and, consequently, the financial markets as a whole (Yoon...

...César Zarza Herranz; Felix Lopez-Iturriaga; Nuria Reguera-Alvarado Purpose This paper aims to study how audit committee member expertise is related to certain features of the committee and to the audit process. Design/methodology/approach Based on information from 2,477 directors from 296...

...Sunhwa Choi; Jinwoong Han; Taejin Jung; Bomi Song Purpose The purpose of this study is to examine whether the presence of an audit committee (AC) members with Chief Executive Officer (CEO) experience (supervisory experts) affects the market value of cash holdings. Design/methodology/approach...

...Mélanie Roussy; Odile Barbe; Sophie Raimbault Purpose From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance. Design/methodology/approach Interviews were conducted with audit committee...

...Kim Ittonen; Emma-Riikka Myllymäki; Per Christen Tronnes Purpose This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers. Design/methodology...

... audit quality control assurance level, follow-up process and audit committee’s involvement in reviewing the internal audit program and results. Practical implications The findings have significant implications for IAF wishing to enhance their effectiveness, by recognizing the impact of the IAF’s...

... a process-specific control deficiency. Furthermore, internal auditors are somewhat less likely to evaluate a process-specific internal control deficiency as a material weakness when management has primary influence over the internal audit function than when the audit committee has primary influence...

... and existence of an effective audit committee are associated with the existence of an IAF. Thus, the need to have strong internal control and risk management systems and to reduce both internal and external agency costs drives companies to have an IAF. These results suggest the importance of IAF as an internal...