... on market microstructure. Information asymmetry Internal control SOX 404 Bid-ask spread COSO 2013 G12 G18 M40 M41 M42 An effective system of internal control over financial reporting (ICFR) is not only a legal requirement but a universally accepted prerequisite to the preparation...

... rights only Audit committee Communication Videoconferencing Audit Quality M40 M42 Virtual communication was not invented during the COVID-19 pandemic; even before the pandemic, professional interactions fell on a continuum from completely face-to-face (FTF) to completely virtual...

... function G32 G34 M4 M40 M42 The internal audit function (IAF) plays a vital and evolving monitoring role in a firm’s corporate governance structure (e.g. Trotman and Trotman, 2015). Gramling et al. (2004) suggested that the role of the IAF is particularly crucial because...

... M40 M41 M42 James Devin Whitworth can be contacted at: whitworth@usf.edu 05 03 2022 09 12 2022 13 04 2023 09 06 2023 14 07 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Companies are rewarded...

... effort COVID-19 Audit performance Remote audit M40 M41 M42 Since its onset, the coronavirus (COVID-19) has changed the lives of individuals, businesses and governments (Dong et al., 2021). Individuals are losing relatives and friends, and at the time of this writing (September...

... M40 M42 02 04 2021 30 10 2021 24 01 2022 11 03 2022 This ranks the outputs of a state’s tort-system rules – the effect of judges, juries, lawyers and litigiousness – and implies the probability of being sued, relative to the other 49 states. States that reformed...

... of in-house versus out-sourced internal audit functions. Professional identity Internal audit Organizational identity Objectivity Internal control assessment M40 According to social identity theory, most individuals take on a variety of identities in their everyday lives with each...

... Aggressiveness Reporting lag Discretionary accruals Auditor characteristics Turkey Borsa Istanbul M40 M41 M42 M49 Auditor[ 1 ] experience is an input of the audit process and at individual or office level. This attribute may affect audit quality (AQ) (Francis, 2011). Much research has...

... Limited Licensed re-use rights only Big data Big data analytics Business curriculum Forensic accounting education and practice M40 M41 M42 Forensic accounting has emerged as a major area of accounting practices, which includes fraud examination, anti-corruption and anti-bribery...