Audit Quality and Corporate Governance: Evidence from the Microfinance Industry

By Leif Atle Beisland, Roy Mersland, R. Øystein, Strøm. 2012

110 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/16ad614b049b73a22405b279811acb6e3b9071de

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In Accounting

1. Najoua Elommal
2. Patricia Baudier
3. Lubica Hikkerova
4. Riadh Manita

Citations in the corpus

• The digital transformation of external audit and its impact on corporate governance (2020, background): “Despite the new law on economic regulation (Sarbanes-Oxley act of 2002 in USA) which strengthened auditors' controls, particularly through the PCAOB(1) and the audit committees, audit quality remains the main concern of the stakeholders (Beisland et al., 2015; Hope et al., 2008; Francis and Wang, 20”