Browsing by Author "André, Paul"
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Jiang, Like (2015)I develop a new input-based measure of internal audit function (IAF) quality and investigate the factors that incentivize firms to establish a high-quality IAF as well as the economic consequences of a high-quality IAF. ...
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Moldovan, Rucsandra (2015)This thesis contains three stand-alone essays on the operating segment disclosures that European multi-segment companies make under IFRS 8 Operating Segments. Each essay aims to improve our collective understanding about ...