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Internal audit independence and objectivity: a review of current literature and opportunities for future research
16 references·0 citing·44 second hop
Internal audit independence and objectivity: a review of current literature and opportunities for future research (2009)Internal audit independence and objectivi…Commitment to independence by internal auditors: the effects of role ambiguity and role conflict (2009)Commitment to independence by…Embedding risk management: structures and approaches (2007)Embedding risk management: st…The Relationship between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions (2006)The Relationship between Inte…The Americas literature review on internal auditing (2006)The Americas literature revie…Internal auditors' perception about their role in risk management (2006)Internal auditors' perception…Internal audit outsourcing in Australia (2006)Internal audit outsourcing in…Internal audit in Italian organizations (2006)Internal audit in Italian org…THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)THE CORPORATE GOVERNANCE MOSA…An Examination of Internal Auditor Objectivity: In-House versus Outsourcing (2004)An Examination of Internal Au…The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand (2003)The Relationship Between the …The Effects of Internal Audit Structure on Perceived Financial Statement Fraud Prevention (2003)The Effects of Internal Audit…Internal Auditing and Risk Assessment in Large Italian Companies: an Empirical Survey (2003)Internal Auditing and Risk As…An assessment of the newly defined internal audit function (2002)An assessment of the newly de…Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore (2001)Two Factors Affecting Interna…Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Audit Committee Composition, …Internal auditors and a value‐added approach: the new business regime (2000)Internal auditors and a value…Qualitative data analysis (2nd ed) (1996)Risk management: The reinvention of internal control and the changing role of internal audit (2003)Qualitative Data Analysis (2008)Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables (2010)The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision (2011)Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices (2020)Qualitative research and evaluation methods (1980)Internal audit independence and objectivity: emerging research opportunities (2010)Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study (2013)Qualitative data analysis (2023)Performance Measurement and Control Systems for Implementing Strategy (1999)Performance Measurement & Control Systems for Implementing Strategy (2000)Internal Auditing Research: Where are we going? 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References

  • 2004THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY685 cited
  • 2001Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing384 cited
  • 2006The Relationship between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions271 cited
  • 2001Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore247 cited
  • 2003The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand226 cited
  • 2006Internal auditors' perception about their role in risk management202 cited
  • 2007Embedding risk management: structures and approaches164 cited
  • 2006The Americas literature review on internal auditing162 cited
  • 2000Internal auditors and a value‐added approach: the new business regime159 cited
  • 2006Internal audit outsourcing in Australia148 cited
  • 2004An Examination of Internal Auditor Objectivity: In-House versus Outsourcing146 cited
  • 2009Commitment to independence by internal auditors: the effects of role ambiguity and role conflict134 cited
  • 2002An assessment of the newly defined internal audit function132 cited
  • 2003The Effects of Internal Audit Structure on Perceived Financial Statement Fraud Prevention130 cited

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  • 2003Internal Auditing and Risk Assessment in Large Italian Companies: an Empirical Survey129 cited
  • 2006Internal audit in Italian organizations128 cited
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