Business, Management and Accounting
8 years ago

Audit Committees and CPAs Fail to Curb Corporate Fraud, Internal Audits Needed for Transparency

2 views
Journal of Anhui University of Technology
On the Audit Committee,CPA Audit and Internal Audit
Wei-Cheng Shen

Paper Summary

The article discusses how problems with false information in companies are difficult to solve because of the way Audit Committees and CPA audits work. The researchers suggest that improving internal audits could help make company information more reliable. This means that the quality of information disclosed by companies can be enhanced by strengthening the internal audit function.

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