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The internal audit function

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2015A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities278 cited
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2019Internal audit effectiveness: operationalization and influencing factors

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135 cited

2020Mapping of internal audit research: a post-Enron structured literature review135 cited

2018The impact of internal audit function characteristics on internal control quality132 cited

2016Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management122 cited

2015The impact of audit committee characteristics on the implementation of internal audit recommendations119 cited

2013Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework118 cited

2018New Perspectives in Internal Audit Research: A Structured Literature Review117 cited

2019The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)111 cited

2018Drivers of stakeholders’ view of internal audit effectiveness109 cited

2013Informal interactions between audit committees and internal audit functions107 cited

2015A review of accounting research in the Asia Pacific region102 cited

2015Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting102 cited

2019Corporate governance and internal audit: an institutional theory perspective91 cited

2020What is the value of internal auditing? – A literature review on qualitative and quantitative perspectives84 cited