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An examination of factors associated with investment in internal auditing technology
15 references·2 citing·44 second hopsampled
An examination of factors associated with investment in internal auditing technology (2020)An examination of factors associated with…Factors associated with the size of internal audit functions: evidence from Kuwait (2017)Factors associated with the s…Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations? (2017)Are Audit-Related Factors Ass…Correlates of Co-Sourcing/Outsourcing of Internal Audit Activities (2013)Correlates of Co-Sourcing/Out…A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions (2012)A Post-SOX Examination of Fac…The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations* (2011)The Effects of Governance on …Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables (2010)Monitoring Effects of the Int…Audit committee characteristics and investment in internal auditing (2010)Audit committee characteristi…Audit Fees at U.S. Non-Profit Organizations (2009)Audit Fees at U.S. Non-Profit…Auditor Change and Auditor Choice in Nonprofit Organizations (2007)Auditor Change and Auditor Ch…The use of internal audit by Australian companies (2006)The use of internal audit by …The Composition of Nonprofit Audit Committees (2006)The Composition of Nonprofit …Internal audit outsourcing in Australia (2006)Internal audit outsourcing in…A review of prior common body of knowledge (CBOK) studies in internal auditing and an overview of the global CBOK 2006 (2006)A review of prior common body…Factors Associated with U.S. Public Companies' Investment in Internal Auditing (2005)Factors Associated with U.S. …Changes in Internal Auditing During the Time of the Major US Accounting Scandals (2005)Changes in Internal Auditing …Continuous auditing in public sector and central banks: a framework to tackle implementation challenges (2022)Continuous auditing in public…Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers (2021)Outsourced internal audit fun…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)The Pricing of Audit Services: Theory and Evidence (1980)Corporate governance, firm characteristics and risk management committee formation in Australian companies (2009)Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors (2013)Estimating Nonresponse Bias in Mail Surveys (1977)Corporate Ownership Around the World (1999)Factors associated with the internal audit function's role in corporate governance (2012)Mapping of internal audit research: a post-Enron structured literature review (2020)Auditor size and audit quality (1981)Auditor brand name reputations and industry specializations (1995)“Corporate” governance in nonprofit organizations (2009)The Governance of Nonprofit Organizations (2011)Regulatory Spillovers in Common Audit Markets (2019)Hierarchical Control and Optimum Firm Size (1967)Board characteristics, accounting report integrity, and the cost of debt (2004)Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Rotational internal audit programs and financial reporting quality: Do compensating controls help? (2015)A need for assurance: Do internal control systems integrate environmental, social, and governance factors? (2022)Voluntary Demand for Internal and External Auditing by Family Businesses (2000)Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (2001)Determinants of compliance with AAOIFI standards by Islamic banks (2016)External Control of Organizations: Resource Dependence Perspective (2011)Determinants of Audit Fees: Evidence from an Emerging Economy (2013)Influence of audit committees on internal audit conformance with internal audit standards (2015)The impact of audit firms’ characteristics on audit fees following information security breaches (2018)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The impact of internal audit function characteristics on internal control quality (2018)Specification Tests in Econometrics (1978)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Determinants of Audit Committee Diligence (2007)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)Review of Psychometric theory (2nd ed.). (1979)The Economics of Organization: The Transaction Cost Approach (1981)The Core Competence of the Corporation (2006)Antecedents and organisational performance implications of internal audit effectiveness (2010)Review of the Empirical Business Services Sourcing Literature: An Update and Future Directions (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Financial disclosure management in the nonprofit sector: A framework for past and future research (2013)The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990 (2014)Executive compensation, organizational performance, and governance quality in the absence of owners (2015)
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References

  • 2005Factors Associated with U.S. Public Companies' Investment in Internal Auditing273 cited
  • 2006The use of internal audit by Australian companies261 cited
  • 2010Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables193 cited
  • 2005Changes in Internal Auditing During the Time of the Major US Accounting Scandals157 cited
  • 2011The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations*150 cited
  • 2010Audit committee characteristics and investment in internal auditing149 cited
  • 2006Internal audit outsourcing in Australia148 cited
  • 2012A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions131 cited
  • 2009Audit Fees at U.S. Non-Profit Organizations77 cited
  • 2007Auditor Change and Auditor Choice in Nonprofit Organizations76 cited
  • 2006The Composition of Nonprofit Audit Committees75 cited
  • 2006A review of prior common body of knowledge (CBOK) studies in internal auditing and an overview of the global CBOK 200650 cited
  • 2017Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations?45 cited
  • 2013Correlates of Co-Sourcing/Outsourcing of Internal Audit Activities40 cited

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2017
Factors associated with the size of internal audit functions: evidence from Kuwait
34 cited

Cited by

  • 2021Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers22 cited
  • 2022Continuous auditing in public sector and central banks: a framework to tackle implementation challenges18 cited