The determinants of the decisions between integrated and non-integrated audits from the perspective of corporate governance
Author:
Publisher
Springer Science and Business Media LLC
Subject
Strategy and Management,Economics and Econometrics,Finance,Accounting,Business and International Management
Link
https://link.springer.com/content/pdf/10.1057/s41310-023-00187-3.pdf
Reference44 articles.
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2. Ashbaugh, H., and T.D. Warfield. 2003. Audits as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research 2 (1): 1–21.
3. Barzel, Y. 1997. Economic analysis of property rights. Cambridge University Press.
4. Beasley, Mark S., Joseph V. Carcello, Dana R. Hermanson, and Paul D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons 14 (4): 441–454.
5. Bedard, J.C., R. Hoitash, U. Hoitash, and K. Westermann. 2012. Material weakness remediation and earnings quality: A detailed examination by type of control deficiency. Auditing: A Journal of Practice & Theory 31 (1): 57–78.
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