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Does a Chief Audit Executive Matter?...

Zhang, Wei,

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Does a Chief Audit Executive Matter? Evidence from Corporate Disclosure of the Position /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Does a Chief Audit Executive Matter? Evidence from Corporate Disclosure of the Position // Wei Zhang.
作者:	Zhang, Wei,
面頁冊數:	1 electronic resource (70 pages)
附註:	Source: Dissertations Abstracts International, Volume: 80-11, Section: A.
Contained By:	Dissertations Abstracts International80-11A.
標題:	Managers. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13863764
ISBN:	9781392140956

Does a Chief Audit Executive Matter? Evidence from Corporate Disclosure of the Position /
Zhang, Wei,

Does a Chief Audit Executive Matter? Evidence from Corporate Disclosure of the Position /Wei Zhang. - 1 electronic resource (70 pages)

Source: Dissertations Abstracts International, Volume: 80-11, Section: A.

A Chief Audit Executive (CAE) is the leader of a company's internal audit function. Because there is no mandated disclosure requirement for the internal audit structure, little is understood about the influence of a CAE on a company. Following the logic that a CAE disclosed in SEC filings is more influential in a company's oversight function, I identify an influential CAE using the disclosure of the role. I then examine the association between an influential CAE and monitoring outcomes. Using data hand collected from SEC filings for S&P 1500 companies from 2004 to 2015, I find companies that have an influential CAE are generally larger, older, and have a larger corporate board. More importantly, I find that an influential CAE in NYSE-listed companies is associated with higher internal control quality. This association is stronger for companies that reference a CAE's direct interaction with the audit committee. This study provides an initial investigation into a common, but little understood position in corporate oversight.

English

ISBN: 9781392140956Subjects--Topical Terms:

1457937
Managers.
Subjects--Index Terms:

Chief Audit Executive

Does a Chief Audit Executive Matter? Evidence from Corporate Disclosure of the Position /
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520 $a A Chief Audit Executive (CAE) is the leader of a company's internal audit function. Because there is no mandated disclosure requirement for the internal audit structure, little is understood about the influence of a CAE on a company. Following the logic that a CAE disclosed in SEC filings is more influential in a company's oversight function, I identify an influential CAE using the disclosure of the role. I then examine the association between an influential CAE and monitoring outcomes. Using data hand collected from SEC filings for S&P 1500 companies from 2004 to 2015, I find companies that have an influential CAE are generally larger, older, and have a larger corporate board. More importantly, I find that an influential CAE in NYSE-listed companies is associated with higher internal control quality. This association is stronger for companies that reference a CAE's direct interaction with the audit committee. This study provides an initial investigation into a common, but little understood position in corporate oversight.
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653 $a Chief Audit Executive
653 $a Internal audit function
653 $a Oversight
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