...Ziyao San; Shuai Wang; Qiyuan Wu; Xi Chen Purpose This study aims to examine the impact of peer Management Discussion and Analysis (hereafter referred to as MD&A) risk information disclosure on the corporate audit demand. Design/methodology/approach Ordinary least square is used to analyze...

.../licences/by/4.0/legalcode Corporate governance Agency theory Internal audit Audit committee Audit demand Internal control and risk management The IAF can contribute to corporate governance through its relationships with the audit committee, the management and the external auditor...