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Factors that influence the perceived use of the internal audit function's work by executive management and audit committee
16 references·3 citing·49 second hop
Factors that influence the perceived use of the internal audit function's work by executive management and audit committee (2019)Factors that influence the perceived use …The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision (2011)The Effect of Using the Inter…The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)The Role of the Internal Audi…Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities (2010)Serving Two Masters: The Asso…Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk (2010)Internal audit reporting line…Internal audit independence and objectivity: emerging research opportunities (2010)Internal audit independence a…Internal Audit Quality and Earnings Management (2009)Internal Audit Quality and Ea…Identifying Organizational Drivers of Internal Audit Effectiveness (2009)Identifying Organizational Dr…A critical analysis of the independence of the internal audit function: evidence from Australia (2009)A critical analysis of the in…Internal auditors' perception about their role in risk management (2006)Internal auditors' perception…Factors Associated with U.S. Public Companies' Investment in Internal Auditing (2005)Factors Associated with U.S. …The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (2001)The Contribution of Internal …Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Audit Committee Composition, …Auditing, directorships and the demand for monitoring (1993)Auditing, directorships and t…Hierarchies and Bureaucracies: On the Role of Collusion in Organizations (1986)Hierarchies and Bureaucracies…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Economic Theory of Agency: The Principal's Problem. (1973)The Economic Theory of Agency…The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers (2023)The involvement of internal a…The Influential Factors of Internal Audit Effectiveness: A Conceptual Model (2022)The Influential Factors of In…Coordination Challenges in Implementing the Three Lines of Defense Model (2020)Coordination Challenges in Im…Decision Analysis: Introductory Lectures on Choices Under Uncertainty. (1969)Essays in the Theory of Risk-Bearing. (1972)Agency for International Development (1978)The interdisciplinary study of coordination (1994)Managerial Incentive Problems: A Dynamic Perspective (1999)Cultures and Organizations: Software of the Mind. 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(1968)How new top managers use control systems as levers of strategic renewal (1994)Organized Uncertainty (2007)Factors affecting the internal audit effectiveness: A survey of the Saudi public sector (2014)A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities (2015)Internal audit effectiveness: operationalization and influencing factors (2019)Specification Tests in Econometrics (1978)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The use of internal audit by Australian companies (2006)Determinants of Audit Committee Diligence (2007)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)The effect of audit committee shareholding, financial expertise and size on interim financial disclosures (2005)Corporate governance, accountability and mechanisms of accountability: an overview (2008)Markets and Hierarchies: Analysis and Antitrust Implications. 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(2014)Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence (2015)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1973The Economic Theory of Agency: The Principal's Problem.4,296 cited
  • 1986Hierarchies and Bureaucracies: On the Role of Collusion in Organizations1,227 cited
  • 2009Internal Audit Quality and Earnings Management634 cited
  • 2009Identifying Organizational Drivers of Internal Audit Effectiveness445 cited
  • 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
  • 2001Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing384 cited
  • 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited
  • 2005Factors Associated with U.S. Public Companies' Investment in Internal Auditing273 cited
  • 2010Internal audit independence and objectivity: emerging research opportunities251 cited
  • 2009A critical analysis of the independence of the internal audit function: evidence from Australia231 cited
  • 1993Auditing, directorships and the demand for monitoring229 cited
  • 2006Internal auditors' perception about their role in risk management202 cited
  • 2010Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities

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201 cited
  • 2010Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk181 cited
  • 2011The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision180 cited
  • Cited by

    • 2020Coordination Challenges in Implementing the Three Lines of Defense Model53 cited
    • 2022The Influential Factors of Internal Audit Effectiveness: A Conceptual Model47 cited
    • 2023The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers38 cited