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A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities

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References

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2010The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations

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333 cited

2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited

2008Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud317 cited

Cited by

2019Internal audit effectiveness: operationalization and influencing factors135 cited
2020Mapping of internal audit research: a post-Enron structured literature review135 cited
2018The impact of internal audit function characteristics on internal control quality132 cited
2016Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management122 cited
2018New Perspectives in Internal Audit Research: A Structured Literature Review117 cited
2019The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)111 cited
2018Drivers of stakeholders’ view of internal audit effectiveness109 cited
2015Factors associated with Internal Audit Effectiveness: Evidence from Greece106 cited
2021New Frontiers for Internal Audit Research*96 cited
2019Corporate governance and internal audit: an institutional theory perspective91 cited
2017The role of internal auditing in corporate governance: a Foucauldian analysis86 cited
2020What is the value of internal auditing? – A literature review on qualitative and quantitative perspectives84 cited
2017Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditors82 cited
2019Factors affecting the internal auditors’ effectiveness in the Jordanian public sector75 cited
2019Preparing work-ready graduates – skills development lessons learnt from internal audit practice73 cited
2023The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies71 cited