Palmer &amp; Harvey: A Case of Governance and Audit Failure

Garrow, Nigel; Awolowo, Ifedapo Francis

doi:10.17265/1548-6583/2018.07.004

Cited by 3 publications

(1 citation statement)

References 7 publications

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“…For instance, research has examined audit quality indicators to determine the factors impacting the quality of financial statement audits in various jurisdictions (Detzen & Gold, 2021;DeFond & Zhang, 2014;Knechel, Krishnan, Pevzner, Shefchik, & Velury, 2013). Others have investigated auditors' and directors' roles in financial statement fraud (Garrow & Awolowo, 2018;Hoos, Saad, & Lesage, 2018;Marcel & Cowen, 2014;Farber, 2005).…”

Section: Contextual Backgroundmentioning

confidence: 99%

Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era

Abidoye,

Awolowo,

Chan

2023

Journal of Forensic Accounting Profession

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In response to recent high-profile accounting scandals, the auditing sector is undergoing a critical review of practices. Despite regulatory changes and technological advancements, doubts persist about auditors' effectiveness in identifying financial statement fraud. This article advocates for a paradigm shift in auditors' skillsets, especially amid challenges posed by remote and hybrid work scenarios.

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Section: Contextual Backgroundmentioning

confidence: 99%

Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era

Abidoye,

Awolowo,

Chan

2023

Journal of Forensic Accounting Profession

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Financial shenanigans: The importance of anti-fraud education

Jamieson¹,

Awolowo²,

Garrow³

et al. 2019

JGR

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Fraud, financial distress and liquidation, audit failures, hubris and narcissism, are all genuine and serious issues in today’s business environment. Challenges exist for organisations in many different guises as they strive to achieve their goals. This often results in a balancing act between the right course of action and action which could be seen to be ethically immoral or even illegal. Recently many organisations have encountered financial distress for different reasons, at a high cost to employees, pensioners, and other stakeholders. How can organisations ensure that legal and ethical decisions and actions are taken? Through a review of literature, recent case studies, and the incidence of relevant courses in universities, this paper examines the importance of education in the fight against corporate fraud. Evidence indicates that employees can be effective corporate watchdogs in the fight against financial deception and unethical decisions; increasing the number of people in a firm with enhanced fraud awareness and knowledge through education should, therefore, be one of the essential requirements for our future business managers and leaders. We indicate why anti-fraud education is important in the fight against financial shenanigans, and why it should be more widely adopted for the benefit of all stakeholders.

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Relationship between Earning Multiples, Corporate Governance and Earnings Management Practices: An Empirical View with a Mediation Analysis

Urooj

Khan

Sindhu

2019

GSSR

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This paper investigated the effect of corporate governance in improving the earnings multiple and reducing the discretionary accruals. This study developed four econometrics models. Random effect model employed for examining the first three econometric models, while for the fourth econometric model study used Andrew F. Hayes mediation process. Results suggest that BOD size, BOD meetings and audit committee size has a significant positive impact on earnings multiples, while earnings multiples have a negative impact on dictionary accrual. Moreover, BOD size and audit committee size has a significant negative impact on dictionary accrual, whereas BOD meetings and employee ownership has a significant positive impact on dictionary accrual. The results further revealed the novel link that earnings multiples partially mediate the relationship between corporate governance variables and dictionary accrual. The new findings provide important insights for all the stakeholders like government, practitioners, academia, researchers, banks, Bursa Malaysia, security commission and public listed companies.

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Palmer & Harvey: A Case of Governance and Audit Failure

Cited by 3 publications

References 7 publications

Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era

Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era

Financial shenanigans: The importance of anti-fraud education

Relationship between Earning Multiples, Corporate Governance and Earnings Management Practices: An Empirical View with a Mediation Analysis

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