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Can internal audit functions improve firm operational efficiency? Evidence from China

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References

2000Investor protection and corporate governance6,847 cited
2002Audit committee, board of director characteristics, and earnings management4,633 cited
2009How does financial reporting quality relate to investment efficiency?3,211 cited
2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
2007A Theory of Friendly Boards2,413 cited
2004What Determines Corporate Transparency?2,192 cited
2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
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2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited

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2010When are outside directors effective?☆1,053 cited

2011The costs of intense board monitoring820 cited

Cited by

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2021Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia30 cited
2021Internal audit quality, punitive measures and accountability in Ugandan statutory corporations21 cited
2023Internal audit function, audit report lag and audit fee: evidence from the early stage of COVID-19 pandemic16 cited