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    Internal audit: corporate governance issues impacting its existence in ASX listed firms and its influence on earnings management

    Choudhury L 2015.pdf (2.670Mb)
    Access Status
    Open access
    Authors
    Choudhury Lema, Aklema
    Date
    2015
    Supervisor
    Dr Gordon Woodbine
    Dr Joseph Christopher
    Dr Harj Singh
    Type
    Thesis
    Award
    PhD
    
    Metadata
    Show full item record
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/915
    Collection
    • Curtin Theses
    Abstract

    This study examines the association of corporate governance mechanisms with internal audit function, including outsourcing for top ASX listed firms. The study further explores relationships between internal audit and earnings management. Using agency theory, cross-sectional quantitative analyses are conducted using 240 ASX firms, including survey and financial report data for 2011. Main results indicate that corporate governance mechanisms significantly influence the status of internal audit, however there is no significant association with earnings management.

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