Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments

By Jeffrey R. Cohen, D. M. Hanno. 2000

248 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8aebf82cd5e5df86546713e58d09d881d61f81b1

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. Zaman
2. H. Afify
3. S. Turley

In Strategy and Management

1. H. Afify
2. S. Turley
3. M. Zaman

Citations in the corpus

• The Corporate Governance Mosaic and Financial Reporting Quality (2008, unknown): “Cohen and Hanno (2000) was the first study on this issue.”
• Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt (2009, background): “Therefore, researchers such as Davies and Whittred (1980), Ashton et al.”
• The Corporate Governance Effects of Audit Committees (2004, background): “Although there is some evidence that auditors gather information on corporate governance primarily at the pre-planning and the planning stages (Cohen and Hanno, 2000), there is limited research evidence of AC impact on the audit process.”