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The New Role of the Internal Auditor: Implications for Internal Auditor Objectivity
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  • 2012Corporate Managers' Reliance on Internal Auditor Recommendations79 cited
  • 2004Internal auditors’ role and authority76 cited
  • 2009Internal Auditing and Consulting Practice: A Comparison between UK/Ireland and Italy71 cited
  • 2011The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision68 cited
  • 2009External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities68 cited
  • 2019The Association between Internal Audit Operations-Related Services and Firm Operating Performance66 cited
  • 2011Reliance of External Auditors on Internal Audit Work: A Corporate Governance Perspective58 cited
  • 2011Enhancing Information Usefulness by Line Managers’ Involvement in Cross-Unit Activities48 cited
  • 2021Internal audit functions, financial reporting quality and moderating effect of senior management support48 cited
  • 2010An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions*46 cited
  • 2020The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision45 cited
  • 2009The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case45 cited
  • 2011Accountability structures and management relationships of internal audit

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44 cited
  • 2013Correlates of Co-Sourcing/Outsourcing of Internal Audit Activities40 cited
  • 2019Internal auditors’ perceptions of the function’s ability to investigate fraud36 cited
  • 2020Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks34 cited