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Showing 1 to 3 of 3 for “"Financial Misstatements"”.

  1. The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements

    … particularly Chief Audit Executives, recognize financial accounting expertise as a significant base of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) does not "counterbalance" internal auditors' perceived …

    siu-theses Repository record for The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements (opens in a new tab)

  2. Does Who We Are Influence What We Say? The Impact of Organizational Identity on Responses to Ethical Issues

    … or restoring organizational reputation, financial performance, and trust. Thus, understanding factors that influence organizational communication in the wake of ethical issues is important. Previous research has focused on the impact of situational characteristics on organizational …

    arkansas Repository record for Does Who We Are Influence What We Say? The Impact of Organizational Identity on Responses to Ethical Issues (opens in a new tab)

  3. Does Corporate Governance Influence Misstatement Disclosure Timeliness?

    … incentivizing management to disclose material misstatements in a less timely manner and a non-linear relationship between management ownership and timeliness where lower levels of ownership improve timeliness and higher levels of ownership inhibit timeliness. The results also suggest that …

    syracuse-diss Repository record for Does Corporate Governance Influence Misstatement Disclosure Timeliness? (opens in a new tab)