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pro vyhledávání: '"Christopher G. Calvin"'
Autor:
Christopher G. Calvin, Matthew Holt
Publikováno v:
Accounting Horizons. :1-19
SYNOPSIS We investigate how the geographic distribution of domain-specific internal audit education impacts financial reporting quality and audit efficiency in the U.S. Using universities with Centers for Internal Auditing Excellence as proxies for r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a1ac94164e785d5489d3172714922ed3
https://doi.org/10.2308/horizons-2020-105
https://doi.org/10.2308/horizons-2020-105
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness
Autor:
Christopher G. Calvin
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:79-98
SUMMARY I investigate the impact that adherence to the Institute of Internal Auditors' Core Principles has on the likelihood that an internal auditor's effectiveness is threatened through pressure to modify valid audit findings. I use responses from
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::79b809bb8bacd5de7687e27756ab0a8a
https://doi.org/10.2308/ajpt-19-072
https://doi.org/10.2308/ajpt-19-072
Autor:
Christopher G. Calvin, Donna L. Street
Publikováno v:
Journal of International Financial Management & Accounting. 31:323-349
We examine the extent to which US Dow 30 companies disclose the Global Core Indicators (GCIs), which are measures to assess companies’ contribution toward the United Nation’s 2030 Agenda for Sustainable Development. We find that the Dow 30 are ge
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::810be847a4815a2268a1f6a04e9c0472
https://doi.org/10.1111/jifm.12123
https://doi.org/10.1111/jifm.12123
Publikováno v:
SSRN Electronic Journal.
The internal audit activity’s stereotype as a “corporate watchdog” has dominated practice for decades despite efforts to shed this image in favor of a trusted advisor role in which it partners with management to protect and add value to the org
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::021effc4e369799ce9207cc369c9abbd
https://doi.org/10.2139/ssrn.3906706
https://doi.org/10.2139/ssrn.3906706
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1351bbe2e61377a107f7a70c886866af
https://doi.org/10.2139/ssrn.3668750
https://doi.org/10.2139/ssrn.3668750
Autor:
Christopher G Calvin
Publikováno v:
SSRN Electronic Journal.
This executive summary presents key insights from the working paper “Understanding Earnings Quiet Periods” (Calvin, 2013), which analyzed survey responses from 455 members of the S&P 1500 regarding quarterly quiet period policies. Formal quiet pe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ab52bbfc2e29deec7d6e35f1c2b389d
https://doi.org/10.2139/ssrn.2398600
https://doi.org/10.2139/ssrn.2398600