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Audit committees' involvement and the effects of quality in the internal audit function on corporate governance
16 references·7 citing·48 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2023Essentials of Business Research Methods436 cited
  • 2007Audit committee effectiveness: informal processes and behavioural effects310 cited
  • 2008Corporate governance from the Islamic perspective: A comparative analysis with OECD principles299 cited
  • 2005Internal auditing practices and internal control system287 cited
  • 2011The internal audit function279 cited
  • 2005OECD Principles of Corporate Governance270 cited
  • 2003The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand226 cited
  • 2006Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics209 cited
  • 1997An Investigation of Audit Committees' Oversight Responsibilities203 cited
  • 1999The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment196 cited
  • 2001Internal auditing effectiveness: an expansion of present methods187 cited
  • 2009Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance179 cited
  • 2000Internal auditors and a value‐added approach: the new business regime159 cited

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  • 2013Internal audit function, board quality and financial reporting quality: evidence from Malaysia142 cited
  • 2009Internal Auditing Research: Where are we going? Editorial131 cited
  • Cited by

    • 2022The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness50 cited
    • 2022THE INFLUENCE OF INTERNAL AUDIT, RISK MANAGEMENT, WHISTLEBLOWING SYSTEM AND BIG DATA ANALYTICS ON THE FINANCIAL CRIME BEHAVIOR PREVENTION41 cited
    • 2021Audit Committee Characteristics and Quality of Financial Information: The Role of the Internal Information Environment and Political Connections40 cited
    • 2021Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia30 cited
    • 2019Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman30 cited
    • 2021Whistleblowing regulations and the role of audit committees: insight from interviews28 cited
    • 2023The Effect of System Quality and User Quality of Information Technology on Internal Audit Effectiveness in Jordan, And the Moderating Effect of Management Support22 cited