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Does CEO Inside Debt Improve the Quality of Internal Control Audit Opinions? Actual and Suspected Failures

Year: 2025

Type: article

Source: International Journal of Auditing

DOI: 10.1111/ijau.70013

Authors: Encarna Guillamon‐Saorin, Andrés Guiral, Doocheol Moon

Institutions: Universidad Carlos III de Madrid, Yonsei University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4416126408

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Cites: 24

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