CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality
The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has not b...
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Format: | Article |
Language: | English |
Published: |
Vilnius Gediminas Technical University
2018-11-01
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Series: | Journal of Business Economics and Management |
Subjects: | |
Online Access: | https://journals.vgtu.lt/index.php/JBEM/article/view/6264 |