References

• 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
• 2009Internal Audit Quality and Earnings Management634 cited
• 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
• 2018Association of Certified Fraud Examiners (ACFE)375 cited
• 2015Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence356 cited
• 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited
• 2008Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud317 cited
• 2015A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities278 cited
• 2014Does Internal Audit Function Quality Deter Management Misconduct?224 cited
• 2006Internal auditors' perception about their role in risk management202 cited
• 2004Accountant stereotypes in movies distributed in North America in the twentieth century201 cited
• 2011The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision180 cited
• 2012Internal Audit Assistance and External Audit Timeliness178 cited
• 2008Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision*