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Audit committee characteristics and firm performance during the global financial crisis
(
Blackwell Publishing Ltd
, 2012 , Article)
We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ...
Factors affecting the voluntary use of internal audit: evidence from the UK
(
Emerald Group Publishing Ltd.
, 2018 , Article)
Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no ...
The association between firm characteristics and the quality characteristics of the internal audit function in the UK: An agency perspective
(
Inderscience Enterprises Ltd.
, 2019 , Article)
This study investigates firm characteristics that may affect the IAF's quality characteristics: size, independence, methodology, and competence. Its motivation is that a firm's agency and economic costs can affect its way ...