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A need for assurance: Do internal control systems integrate environmental, social, and governance factors?

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References

1997A Survey of Corporate Governance16,237 cited
2016Corporate Sustainability: First Evidence on Materiality1,945 cited
2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited
2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
2009Identifying Organizational Drivers of Internal Audit Effectiveness445 cited
2011How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses411 cited
1994Agency Theory and the Internal Audit360 cited
2018Credibility of sustainability reports: The contribution of audit committees307 cited
2005Factors Associated with U.S. Public Companies' Investment in Internal Auditing273 cited
2007The association between audit committees, compensation incentives, and corporate audit fees193 cited
2013Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience169 cited
2008Costs to Comply with SOX Section 404155 cited
2010Audit committee characteristics and investment in internal auditing149 cited
2020Gender diversity and corporate performance: Emphasis on sustainability performance135 cited

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2015

Audit firm rotation, audit fees and audit quality: The experience of Italian public companies

133 cited

2015Are Joint Audits Associated with Higher Audit Fees?133 cited

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