مقاله انگلیسی عدم تقارن اطلاعات و نظارت درون شرکتی
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مقاله انگلیسی عدم تقارن اطلاعات و نظارت درون شرکتی

عنوان فارسی مقاله: عدم تقارن اطلاعات و نظارت درون شرکتی: یک تحلیل تجربی از روابط غیرخطی بین مشخصه های شرکت و میزان عملکرد حسابرسی داخلی
عنوان انگلیسی مقاله: Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function
مجله/کنفرانس: مجله اشملنباخ تحقیقات کسب و کار Schmalenbach Journal of Business Research
رشته های تحصیلی مرتبط: حسابداری، مدیریت
گرایش های تحصیلی مرتبط: حسابرسی، حسابداری مدیریت، مدیریت مالی
کلمات کلیدی فارسی: مشخصه های شرکت، اندازه شرکت، حسابرسی داخلی، عملکرد حسابرسی داخلی، رگرسیون غیرپارامتری
کلمات کلیدی انگلیسی: s Company characteristics · Company size · Internal audit · Internal audit function · Nonparametric regression
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus
شناسه دیجیتال (DOI): https://doi.org/10.1007/s41471-021-00128-2
دانشگاه: , University Duisburg-Essen, Duisburg, Germany
ناشر: اسپرینگر - Springer
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2022
ایمپکت فاکتور: 0.258 در سال 2020
شاخص H_index: 3 در سال 2021
شاخص SJR: 0.143 در سال 2020
شناسه ISSN: 2366-6153
شاخص Quartile (چارک): Q4 در سال 2020
فرمت مقاله انگلیسی: pdf
تعداد صفحات مقاله انگلیسی: 25
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: دارد، بخش 2 Conceptional and Operational Framework صفحه 4
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد، جدول 2 صفحه 11
آیا این مقاله فرضیه دارد: ندارد
کد محصول: E16120
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست مطالب (انگلیسی)

Abstract


Introduction


Conceptional and Operational Framework


Sample, Variables, and Methodology


Results


Discussion


References


Funding


Author information


Ethics declarations


Additional information


Supplementary Information


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About this article

بخشی از مقاله (انگلیسی)

Abstract


The internal audit function (IAF) has become one of the main pillars of good corporate governance. Empirical findings show that the size of the IAF varies considerably across companies. This study analyzes the relationships between selected company characteristics as determinants of intra-company information asymmetries and the size of the IAF as an indicator of intra-company monitoring. We test these relationships by analyzing comprehensive survey data obtained from chief audit executives from 283 Austrian, German, and Swiss companies. Using a nonparametric regression approach, we identify significant nonlinear relationships between company characteristics and IAF size. The empirical analysis identifies threshold levels for several metric company characteristics, such as the number of employees and the number of subsidiaries, whose relationships with the size of the IAF change its intensity.


 


Introduction


The level of acceptance of internal auditing as a crucial element of good corporate governance has been increasingly acknowledged (e.g., Carcello et al. 2020; Eulerich and Eulerich 2020; Gramling et al. 2004). Internal auditing can be seen as “a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes” that can “add value and improve an organization’s operations” (Institute of Internal Auditors 2016). In this context, the Institute of Internal Auditors, the worldwide standard-setting body, as well as other regulating institutions, such as the United States Securities and Exchange Commission and the New York Stock Exchange, require listed companies to implement an internal audit function (IAF). While the benefits of an effective IAF are manifold and well documented in the literature, research that provides reliable empirical insights on IAF is still incomplete (DeFond and Zhang 2014; Christ et al. 2021).


We investigate from an organizational perspective whether and to what extent several company characteristics that largely determine intra-company information asymmetries are associated with different sizes of the IAF of European companies. A special feature of the empirical method applied in this paper is that it takes into account nonlinear relationships between metric company characteristics and the size of the IAF. Also, it directly estimates the effective nonlinear relationships based on the available observations. The empirical results show that there are significant nonlinear relationships between company characteristics, such as the number of employees, the number of subsidiaries, and the intensity with which different stakeholders use IAF, and IAF size. We identify threshold levels for these metric company characteristics whose relationships with the size of the IAF change its intensity. As a result, the identified nonlinear relationships create a more holistic understanding of the determinants of the size of the IAF.

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