Pamela Kent

TL;DR: In this article, the authors investigated the role of a firm's internal governance structure in constraining earnings management and found that the practice of earnings management is systematically related to the strength of internal corporate governance mechanisms, including the board of directors, the audit committee, the internal audit function and the choice of external auditor.

TL;DR: In this paper, the authors examined whether the existence of an audit committee, audit committee characteristics and the use of internal audit are associated with higher external audit fees and found that higher audit fees imply increased audit testing and higher audit quality.

TL;DR: In this article, a mail survey was conducted for small and large firms operating in the Metal Trades sub-sector of the Australian Manufacturing sector and the results support the proposition that capital structure is influenced by Myers' Pecking Order Framework and that differences between small and larger firms may be attributed to small firms operating under a "constrained" pecking order.

TL;DR: In this paper, the authors examined the association between external audit fees and board and audit committee characteristics of 736 Malaysian listed firms and found that audit fees are positively and significantly related to board independence, audit committee expertise, and the frequency of audit committee meetings.

TL;DR: In this article, the authors explore the voluntary use of internal audit by Australian publicly listed companies and to identify factors that lead listed companies to have an internal audit function, finding that only one-third of the sample companies use internal audit.