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Factors associated with the size of internal audit functions: evidence from Kuwait
16 references·4 citing·34 second hop
Factors associated with the size of internal audit functions: evidence from Kuwait (2017)Factors associated with the size of inter…Factors affecting the internal audit effectiveness: A survey of the Saudi public sector (2014)Factors affecting the interna…The use of internal audit by Australian companies (2006)The use of internal audit by …Factors Associated with U.S. Public Companies' Investment in Internal Auditing (2005)Factors Associated with U.S. …THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVE (2003)THE DEVELOPMENT OF INTERNAL A…Voluntary Demand for Internal and External Auditing by Family Businesses (2000)Voluntary Demand for Internal…Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies (1999)Fraudulent Financial Reportin…Management Ownership and Market Valuation: An Empirical Analysis (1998)Management Ownership and Mark…Agency Theory and the Internal Audit (1994)Agency Theory and the Interna…Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…Management ownership and market valuation (1988)Management ownership and mark…Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market (1986)Audit Prices, Product Differe…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Corporate Financial Statements, A Product of the Market and Political Processes (1977)Corporate Financial Statement…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Internal auditing's role in preventing and detecting fraud: An empirical analysis (2024)Internal auditing's role in p…The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus (2023)The mediation effect of audit…Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia (2021)Audit committee chair overlap…An examination of factors associated with investment in internal auditing technology (2020)An examination of factors ass…Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Applied Linear Statistical Models. (1975)Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)The Contagion Effects of Accounting Restatements (2008)Stock market reaction to CEO certification: the signaling role of CEO background (2009)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Organization Theory and Methodology. (1983)Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)The effects of bonus schemes on accounting decisions (2011)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis* (2008)Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control* (2009)Internal auditing practices and internal control system (2005)Corporate financing and investment decisions when firms have information that investors do not have (1984)THE ROLE OF FAMILY TIES IN AGENCY CONTRACTS. (2001)External Networking and Internal Firm Governance (2012)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)
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References

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  • 1988Management ownership and market valuation6,910 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
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  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
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  • 1999Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies382 cited
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  • 2003THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVE298 cited
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  • 2005Factors Associated with U.S. Public Companies' Investment in Internal Auditing

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273 cited
  • 2006The use of internal audit by Australian companies261 cited
  • Cited by

    • 2024Internal auditing's role in preventing and detecting fraud: An empirical analysis34 cited
    • 2021Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia30 cited
    • 2020An examination of factors associated with investment in internal auditing technology25 cited
    • 2023The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus19 cited