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Factors associated with convergence of internal auditing practices
16 references·7 citing·44 second hop
Factors associated with convergence of internal auditing practices (2011)Factors associated with convergence of in…The Audit Committee Oversight Process* (2009)The Audit Committee Oversight…Convergence of Corporate Governance: Critical Review and Future Directions (2009)Convergence of Corporate Gove…Internal audit effectiveness: an Ethiopian public sector case study (2007)Internal audit effectiveness:…Globalization and Similarities in Corporate Governance: A Cross-Country Analysis (2006)Globalization and Similaritie…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Globalization and convergence in corporate governance: evidence from Infosys and the Indian software industry (2004)Globalization and convergence…Disclosure Practices of Foreign Companies Interacting with U.S. Markets (2004)Disclosure Practices of Forei…Codes of Good Governance Worldwide: What is the Trigger? (2004)Codes of Good Governance Worl…Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Audit Committee Effectiveness…Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Audit Committee Composition, …The effects of audit committee activity and independence on corporate fraud (2000)The effects of audit committe…The Future as History: The Prospects for Global Convergence in Corporate Governance and Its Implications (1999)The Future as History: The Pr…The Future as History: The Prospects for Global Convergence in Corporate Governance and its Implications (1999)The Future as History: The Pr…Law and Finance (1998)Law and FinanceAgency Theory and the Internal Audit (1994)Agency Theory and the Interna…Auditing, directorships and the demand for monitoring (1993)Auditing, directorships and t…Impact of the audit committee on audit fees: A review and future research agenda (2023)Impact of the audit committee…Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research (2022)Mapping the literature of int…Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia (2021)Audit committee chair overlap…Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman (2019)Is the type of outsourced int…Determinants of outsourced internal audit function: a further analysis (2019)Determinants of outsourced in…An examination of the impact of compliance with internal audit standards on financial reporting quality (2019)An examination of the impact …A cross-cultural comparative study of internal auditor skills: UK vs Korea (2017)A cross-cultural comparative …FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Accounting Discretion, Corporate Governance, and Firm Performance* (2008)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)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)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Corporate Social Responsibility in Western Europe: An Institutional Mirror or Substitute? 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(1997)Portfolio preferences of foreign institutional investors (2005)The Role of the Board in the Dissemination of Integrated Corporate Social Reporting (2012)Organizational Transparency (2014)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Audit Research after Sarbanes-Oxley (2005)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Identifying Organizational Drivers of Internal Audit Effectiveness (2009)Factors affecting the internal audit effectiveness: A survey of the Saudi public sector (2014)A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities (2015)Inefficient Markets (2000)ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value? 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References

  • 1998Law and Finance17,902 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 1999The Future as History: The Prospects for Global Convergence in Corporate Governance and its Implications1,038 cited
  • 1999The Future as History: The Prospects for Global Convergence in Corporate Governance and Its Implications864 cited
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  • 2000The effects of audit committee activity and independence on corporate fraud635 cited
  • 2007Internal audit effectiveness: an Ethiopian public sector case study436 cited
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  • 2006Globalization and Similarities in Corporate Governance: A Cross-Country Analysis278 cited
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  • 1993Auditing, directorships and the demand for monitoring

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229 cited
  • 2004Globalization and convergence in corporate governance: evidence from Infosys and the Indian software industry212 cited
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    • 2021Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia30 cited
    • 2019Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman30 cited
    • 2019An examination of the impact of compliance with internal audit standards on financial reporting quality29 cited
    • 2022Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research21 cited
    • 2019Determinants of outsourced internal audit function: a further analysis18 cited
    • 2023Impact of the audit committee on audit fees: A review and future research agenda15 cited
    • 2017A cross-cultural comparative study of internal auditor skills: UK vs Korea15 cited