Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Factors Associated with U.S. Public Companies' Investment in Internal Auditing

12 references·16 citing·46 second hop

FromToDepth

this work references cited by second hop

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1978Specification Tests in Econometrics18,788 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
2000Agency Costs and Ownership Structure2,517 cited
1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
1992CONTROL THEORY IN STRATEGIC HUMAN RESOURCE MANAGEMENT: THE MEDIATING EFFECT OF ADMINISTRATIVE INFORMATION.717 cited
2003Evidence on the Joint Determination of Audit and Non‐Audit Fees581 cited
2001Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing384 cited
1999Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies382 cited
1994Agency Theory and the Internal Audit360 cited
2000Voluntary Demand for Internal and External Auditing by Family Businesses294 cited

Cited by

2014The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports464 cited
2006The use of internal audit by Australian companies261 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2007Determinants of Audit Committee Diligence245 cited

2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence216 cited

2010Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities201 cited

2009Corporate governance, firm characteristics and risk management committee formation in Australian companies199 cited

2010Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables193 cited

2012Internal Audit Assistance and External Audit Timeliness178 cited

2009Determinants and consequences of internal control in firms: a contingency theory based analysis160 cited

2008Costs to Comply with SOX Section 404155 cited

2010Audit committee characteristics and investment in internal auditing149 cited

2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees148 cited

2013Internal audit function, board quality and financial reporting quality: evidence from Malaysia142 cited

2020Mapping of internal audit research: a post-Enron structured literature review135 cited

2010Antecedents and organisational performance implications of internal audit effectiveness134 cited

2018The impact of internal audit function characteristics on internal control quality132 cited