... and Canada. Design/methodology/approach – Using publicly available documents, the paper seeks to understand how the regulatory structures for statutory auditing have changed in the period since the passage of the Sarbanes-Oxley Act. The USA, France and Canada were chosen for analysis because prior...

...Habib Jouber; Hamadi Fakhfakh Purpose This paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate countries, France and Canada. Specifically, it aims to investigate how certain...

... whether there are differences in the demographics of internal auditors in the neighboring regions of the USA, Canada, and many Latin American countries, their organizations' compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing...

... of government organizations, from auditees' point of view, has not been much examined by scholars. This research constitutes a major contribution to advance knowledge about the impact of VFM audits in a Canadian context. On February 10, 2004, Sheila Fraser, the Auditor General of Canada, denounced...

..., particularly transaction‐specific investment, are significantly associated with internal audit participation in the external audit. © MCB UP Limited 2003 Internal auditing External auditing Transaction costs Surveys Canada While external and internal auditors occupy distinct roles, many...

... available from the state boards of accountancy which have kept records of those obtaining certification through reciprocity. Certification GATT International trade USA Canada The decade of the 1990s saw significant changes in the general business environment and, more specifically...

... Canada International accounting Internal audit Internal control Masters of Business Administration USA Control may be the most contentious word of our time. Half the world thinks of control as coercion and oppression protesting that we should have less of it. The rest believe society is pretty...

...Craig S. Hannaford Computer crime and the abuse of computer and telecommunications systems have become a serious threat to the integrity of information systems. The Organization for Economic Co‐operation and Development has addressed this problem as has Interpol. National governments such as Canada...