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The Link between Audit Committees, Corporate Governance Quality and Firm Performance
Velte, Patrick - 2016
This literature review evaluates 146 empirical research studies on audit committees (AC) composition and resources which focus on the period after the Sarbanes Oxley Act (SOX). I will briefly introduce the theoretical, normative and empirical AC framework that comprises an adequate structure of...
Persistent link: https://www.econbiz.de/10012998449
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Self-Perception of the Internal Audit Function within the Corporate Governance System -- Empirical Evidence for the European Union
Eulerich, Marc - 2017
Internal audit (IA) is theoretically considered a key element of modern corporate governance. Surprisingly, the existing knowledge on IA and its relation to the internal corporate governance structure is miscellaneous and rare. Consequently, empirical findings on the internal audit function...
Persistent link: https://www.econbiz.de/10012972509
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Audit pricing in China and Pakistan : a comparative review of audit practices
Younas, Zahid Irshad; Velte, Patrick; Ashfaq, Khadija - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 98-110
The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan … of each country and run separate model. The results of separate models show that, in the case of Pakistan auditors mainly … their auditing firm in future. The study concludes that audit pricing in Pakistan is more rational in comparison to China. …
Persistent link: https://www.econbiz.de/10010395926
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Internal Auditors’ Contribution to Good Corporate Governance. An Empirical Analysis for the One-Tier Governance System with a Focus on the Relationship between Internal Audit Funct...
Eulerich, Marc - 2017
The effectiveness and efficiency of the internal corporate governance structure depends on different governance bodies within the organization. As crucial parts of good governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control...
Persistent link: https://www.econbiz.de/10012969981
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The Link between In- and External Rotation of the Auditor and the Quality of Financial Accounting and External Audit
Velte, Patrick - 2016
The European Commission (EC) regulation draft of 2011 contains the external mandatory auditor rotation (audit firm rotation) as a reform measure to increase auditor independence. The external auditor firm rotation could supplement the internal mandatory rotation (auditor rotation) by the 8th EC...
Persistent link: https://www.econbiz.de/10013005681
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Increased auditor independence by external rotation and seperating audit and non audit duties? : a note on the European audit regulation
Velte, Patrick; Eulerich, Marc - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 96-106
Persistent link: https://www.econbiz.de/10011338953
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The impact of key audit matter (KAM) disclosure in audit reports on stakeholders' reactions : a literature review
Velte, Patrick; Issa, Jakob - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 323-341
Persistent link: https://www.econbiz.de/10012159114
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Increased Materiality Judgments in Financial Accounting and External Audit. A Critical Comparison between German and International Standard Setting
Müller-Burmeister, Cristina - 2016
The materiality principle supports the information function of financial accounting as to what information could usefully be published to enhance investors' decisions. Therefore, materiality guides the entity preparing the accounts to present relevant financial information and to prevent...
Persistent link: https://www.econbiz.de/10012998469
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Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? : empirical evidence for the German two-tier system
Velte, Patrick - In: International journal of economics and accounting : IJEA 8 (2017) 3/4, pp. 196-214
Persistent link: https://www.econbiz.de/10011890116
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Do women on board of directors have an impact on corporate governance quality and firm performance? : a literature review
Velte, Patrick - In: International journal of sustainable strategic management 5 (2015/2017) 4, pp. 302-346
Persistent link: https://www.econbiz.de/10011834027