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Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk

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References

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2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
2019Consideration of Fraud in a Financial Statement Audit407 cited
2008Financial Statement Fraud: Insights from the Academic Literature402 cited
2004Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues*228 cited
2007Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting184 cited

Cited by

2012Accounting and networks of corruption202 cited
2012Internal Audit Assistance and External Audit Timeliness178 cited
2013Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager157 cited
2014Preventing corruption within government procurement: Constructing the disciplined and ethical subject153 cited
2015Challenges to the fraud triangle: Questions on its usefulness142 cited

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2015

A new vision for internal audit

127 cited

2015Beyond the fraud triangle: Swiss and Austrian elite fraudsters117 cited

2016Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations117 cited

2018New Perspectives in Internal Audit Research: A Structured Literature Review117 cited

2015Rotational internal audit programs and financial reporting quality: Do compensating controls help?117 cited

2019Why people commit public procurement fraud? The fraud diamond view117 cited

2011Audit Fee Reductions from Internal Audit‐Provided Assistance: The Incremental Impact of Internal Audit Characteristics*115 cited

2019The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)111 cited

2016Internal audit quality: a polysemous notion?105 cited

2021New Frontiers for Internal Audit Research*96 cited

2022Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-1989 cited