How to cite this paper
Komeleh, M & Garkaz, M. (2014). A study on relationship between internal auditing and quality of financial statement.Management Science Letters , 4(9), 1961-1964.
Refrences
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over financial reporting. The Accounting Review, 82(5), 1141-1170.
Fama, E. F., & French, K. R. (1993). Common risk factors in the returns on stocks and bonds. Journal of financial economics, 33(1), 3-56.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1), 405-440.
Krishnan, J. (2005). Audit committee quality and internal control: An empirical analysis. The Accounting Review, 80(2), 649-675.
Raghunandan, K., Rama, D. V., & Read, W. J. (2001). Audit committee composition, “gray directors,” and interaction with internal auditing. Accounting Horizons, 15(2), 105-118.
Wallman, S. M. (1996). The future of accounting and financial reporting part II: the colorized approach. Accounting Horizons, 10, 138-148.
Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over financial reporting. The Accounting Review, 82(5), 1141-1170.
Fama, E. F., & French, K. R. (1993). Common risk factors in the returns on stocks and bonds. Journal of financial economics, 33(1), 3-56.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1), 405-440.
Krishnan, J. (2005). Audit committee quality and internal control: An empirical analysis. The Accounting Review, 80(2), 649-675.
Raghunandan, K., Rama, D. V., & Read, W. J. (2001). Audit committee composition, “gray directors,” and interaction with internal auditing. Accounting Horizons, 15(2), 105-118.
Wallman, S. M. (1996). The future of accounting and financial reporting part II: the colorized approach. Accounting Horizons, 10, 138-148.