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Keywords: Board governance
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2018) 33 (4): 377–409.
Published: 03 April 2018
... Limited 2018 Emerald Publishing Limited Licensed re-use rights only Internal audit Cybersecurity Board governance M42 Cyberattacks have been unprecedented in the recent years; of the ten top technology risks identified by the Institute of Internal Auditors (IIA), both...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2012) 28 (1): 45–64.
Published: 23 November 2012
...Jerry Sun; Guoping Liu Purpose The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms...
