Akira-Sebastian Poncette, Lina Mosch, Claudia Spies, Malte Schmieding, Fridtjof Schiefenhövel, Henning Krampe, Felix Balzer
Improvements in Patient Monitoring in the Intensive Care Unit: Survey Study
Journal of medical Internet research
abstract internal auditors perform work relevant host entities financial reporting processes yet little research attention focused effects internal auditing companies external financial reporting using unique previously unavailable data set investigate relation internal audit function iaf quality earnings management measure iaf quality using composite measure comprising six individual components iaf quality based sas 65 guides external auditors assessing quality iaf respect role financial reporting earnings management measured using two separate proxies 1 abnormal accruals 2 propensity meet barely beat analysts earnings forecasts find evidence iaf quality associated moderation level earnings management measured proxies