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Keywords: Audit
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Journal Articles
Rethinking audit governance: the integrated role of independence, tax oversight, and auditor tenure in preventing fraud within companies
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance 1–21.
Published: 28 May 2026
...Isabella Lucut Capras; Monica Violeta Achim; Giuseppe Nicolò; Paolo Tartaglia Polcini Purpose The purpose of this study is to investigate the relationship between audit quality and financial statement fraud through a comprehensive lens. Design/methodology/approach An Estimated Generalized...
Journal Articles
Busy boards and corporate earnings management: an international analysis
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2019) 18 (4): 533–556.
Published: 03 October 2019
... of busy independent audit committee members have poorer financial reporting quality. Using a sample of American Depository Receipts (ADRs), this study determines that the ineffectiveness of busy boards regarding earnings management is mitigated by the listing regulations imposed by US exchanges...
