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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
... the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives. Internal audit Cybersecurity Board governance M42 The purpose of this paper...
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...
