The effects of disclosure type and audit committee expertise on Chief Audit Executives' tolerance for financial misstatements
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- G. Sarens & I. De Beelde, 2006. "Internal audit: the expert in providing comfort to the audit committee. The case of risk management and internal control," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/428, Ghent University, Faculty of Economics and Business Administration.
- Robert Libby & Mark W. Nelson & James E. Hunton, 2006. "Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock‐Compensation and Lease Information," Journal of Accounting Research, Wiley Blackwell, vol. 44(3), pages 533-560, June.
- Orie Barron & Jamie Pratt & James D. Stice, 2001. "Misstatement Direction, Litigation Risk, and Planned Audit Investment," Journal of Accounting Research, Wiley Blackwell, vol. 39(3), pages 449-462, December.
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- Fanning, Kirsten & David Piercey, M., 2014. "Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 575-589.
- Bunea Stefan, 2017. "Analysis Of Conceptual And Technical (In)Consistencies In The Ifrs 16 Leases Accounting Model," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 247-258, July.
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- Gullkvist, Benita & Jokipii, Annukka, 2013. "Perceived importance of red flags across fraud types," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 44-61.
- Rustam, Sehrish & Rashid, Kashif & Zaman, Khalid, 2013. "The relationship between audit committees, compensation incentives and corporate audit fees in Pakistan," Economic Modelling, Elsevier, vol. 31(C), pages 697-716.
- Elisabetta Barone & Jacqueline Birt & Soledad Moya, 2014. "Lease Accounting: A Review of Recent Literature," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 35-54, June.
- Mahfuja Malik, 2014. "Audit committee composition and effectiveness: a review of post-SOX literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 81-117, October.
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