Developments In Corporate Governance And Regulatory Interest In Protecting Audit Quality
Developments In Corporate Governance And Regulatory Interest In Protecting Audit Quality
Author(s): Eugen NicolăescuSubject(s): Economy
Published by: Addleton Academic Publishers
Keywords: corporate governance; audit quality; internal control
Summary/Abstract: The aim of the present study is to examine and evaluate the relation between audit committee quality and internal control weaknesses, the importance of auditor specialization in both providing quality audits and maintaining client satisfaction, and the breadth and quality of auditor-sourced services relative to rival audit firms. I am specifically interested in how previous research investigated the association between audit service quality and auditor retention, the relationship between corporate governance quality and auditor remuneration, the quality and effectiveness of the audit committee, and the relationship between the reputation of a company and its life cycle.
Journal: Economics, Management, and Financial Markets
- Issue Year: 8/2013
- Issue No: 2
- Page Range: 198-203
- Page Count: 6
- Language: English
- Content File-PDF