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Influence of audit committees on internal audit conformance with internal audit standards
16 references·11 citing·37 second hop
Influence of audit committees on internal audit conformance with internal audit standards (2015)Influence of audit committees on internal…The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)The Association Between Accru…The Audit Committee Oversight Process* (2009)The Audit Committee Oversight…Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Strengthening the Financial R…Identifying Organizational Drivers of Internal Audit Effectiveness (2009)Identifying Organizational Dr…Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism* (2008)Does the SOX Definition of an…Relation between external audit fees, audit committee characteristics and internal audit (2006)Relation between external aud…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…Enterprise risk management: An empirical analysis of factors associated with the extent of implementation (2005)Enterprise risk management: A…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…The Association between Audit Committee Characteristics and Audit Fees (2003)The Association between Audit…Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Audit Committee Effectiveness…The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)The Effects of Corporate Gove…Auditor Selection and Audit Committee Characteristics (2000)Auditor Selection and Audit C…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness (2022)Effects of external and inter…The Role of Internal Audit on Financial Performance Under IIA Standards: A Survey Study of Selected Iraqi Banks (2021)The Role of Internal Audit on…The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange (2020)The relationship between audi…Internal audit quality: perceptions of Tunisian internal auditors an explanatory research (2020)Internal audit quality: perce…Do culture and governance structure influence extent of corporate risk disclosure? (2019)Do culture and governance str…Blurred lines: exploring internal auditor involvement in the local authority risk management function (2019)Blurred lines: exploring inte…An examination of the impact of compliance with internal audit standards on financial reporting quality (2019)An examination of the impact …The Internal Audit Effectiveness Evaluated with an Organizational, Process and Relationship Perspective (2018)The Internal Audit Effectiven…Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage (2018)Breaking the silence: An empi…The link between audit committees, corporate governance quality and firm performance: A literature review (2017)The link between audit commit…The performance of audit committees in Jordanian public listed companies (2015)The performance of audit comm…Enterprise risk management and firm performance: A contingency perspective (2009)Enterprise Risk Management—Integrated Framework (2012)Enterprise Risk Management: Review, Critique, and Research Directions (2014)Enterprise risk management and firm performance: The Italian case (2016)Auditor size and audit quality (1981)Limited-dependent and qualitative variables in econometrics (1983)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)A Framework for Understanding and Researching Audit Quality (2011)Agency Problems and Residual Claims (1983)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)A Coefficient of Agreement for Nominal Scales (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)Audit committee financial expertise and earnings management: The role of status (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Higher market valuation of companies with a small board of directors (1996)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Earnings Management through Real Activities Manipulation (2003)Corporate governance, accounting and finance: A review (2010)Agency Problems and the Theory of the Firm (1980)
this work references cited by second hop

References

  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 2009The Audit Committee Oversight Process*832 cited
  • 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
  • 2005Enterprise risk management: An empirical analysis of factors associated with the extent of implementation785 cited
  • 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
  • 2003The Association between Audit Committee Characteristics and Audit Fees703 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*630 cited
  • 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*626 cited
  • 2000Auditor Selection and Audit Committee Characteristics586 cited
  • 2001The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments539 cited
  • 2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?

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469 cited
  • 2009Identifying Organizational Drivers of Internal Audit Effectiveness445 cited
  • 2006Relation between external audit fees, audit committee characteristics and internal audit432 cited
  • Cited by

    • 2017The link between audit committees, corporate governance quality and firm performance: A literature review41 cited
    • 2018Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage34 cited
    • 2019An examination of the impact of compliance with internal audit standards on financial reporting quality29 cited
    • 2020Internal audit quality: perceptions of Tunisian internal auditors an explanatory research28 cited
    • 2020The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange27 cited
    • 2018The Internal Audit Effectiveness Evaluated with an Organizational, Process and Relationship Perspective23 cited
    • 2021The Role of Internal Audit on Financial Performance Under IIA Standards: A Survey Study of Selected Iraqi Banks20 cited
    • 2019Do culture and governance structure influence extent of corporate risk disclosure?19 cited
    • 2019Blurred lines: exploring internal auditor involvement in the local authority risk management function18 cited
    • 2015The performance of audit committees in Jordanian public listed companies18 cited
    • 2022Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness9 cited