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

Abstract 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-li... (more)
Created Date 2019
Contributor Zhang, Wei (Author) / Lamoreaux, Phillip (Advisor) / Kaplan, Steve (Committee member) / Li, Yinghua (Committee member) / Arizona State University (Publisher)
Subject Accounting
Type Doctoral Dissertation
Extent 69 pages
Language English
Note Doctoral Dissertation Accountancy 2019
Collaborating Institutions Graduate College / ASU Library
Additional Formats MODS / OAI Dublin Core / RIS

This content is under embargo until May 01, 2021

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Description Dissertation/Thesis