...Manon Deslandes; Anne Fortin; Suzanne Landry Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach...

... internal auditors, namely, compensation, activity and expertise, based on 1,340 firm observations from 2009 to 2010 using publicly available disclosure data for Korean listed firms. Findings – The authors find no evidence that statutory internal auditors’ compensation is positively associated...

... firms, the authors regress measures of audit committee independence, expertise and activity and size on alternative measures of earnings management. Findings A significant association is found between all three characteristics and lower earnings management. The significant measure for independence...

... to possess industry expertise for larger clients who are likely to be more complex and operate in more than one industry. Consistent with previous research, we generally find a significant negative relation between auditor industry specialization and client financial fraud. Also, as expected, the negative...