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Independence for Internal Auditors: Is it Necessary?
11 references·0 citing·44 second hop
Independence for Internal Auditors: Is it Necessary? (2023)Independence for Internal Auditors: Is it…Narratives of internal audit: The Sisyphean work of becoming “independent” (2022)Narratives of internal audit:…FUNGSI INTERNAL AUDIT DAN MANAJEMEN RISIKO PERUSAHAAN: SEBUAH TINJAUAN LITERATUR (2022)FUNGSI INTERNAL AUDIT DAN MAN…Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam (2022)Factors Affecting Internal Au…Resolution of the Internal Audit-Based Role Conflicts in Risk Management: Evidence from Signaling Game Analysis (2020)Resolution of the Internal Au…Pengaruh Independensi, Due Professional Care dan Locus Of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali (2020)Pengaruh Independensi, Due Pr…Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi (2020)Independensi, Integritas, Ser…Does Auditor Rotation Increase Auditor Independence? (2016)Does Auditor Rotation Increas…Literature Reviews (2011)Literature ReviewsAgency Theory and the Internal Audit (1994)Agency Theory and the Interna…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Auditor size and audit quality (1981)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The effect of auditor rotation, time pressure, and audit tenure on audit quality with auditor specialization as moderation variable (empirical study of manufacturing companies listed on the Indonesia stock exchange in 2014-2018) (2020)A structured literature review of empirical research on mandatory auditor rotation (2024)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Metodologi Penelitian Bisnis : Salah Kaprah dan Pengalaman-Pengalaman (2013)Kualitas Audit dan Pengukurannya (2016)Metode Penelitian Kuantitatif (2018)Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap Kualitas Audit (2022)The Managed Heart: Commercialization of Human Feeling (1984)Narrative configuration in qualitative analysis (1995)Sensemaking in Organizations (1996)“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society (2023)Internal audit quality and accounting information comparability: Evidence from China (2024)Oversight mechanisms and public accountability in an emerging economy (2025)Matthew Effects in Reading: Some Consequences of Individual Differences in the Acquisition of Literacy (1986)The Motherhood Constellation: A Unified View of Parent-Infant Psychotherapy (1995)The Interpersonal World of the Infant (2018)Enhancing Mentoring in Palliative Care: An Evidence Based Mentoring Framework (2020)Bahasa Reseptif Anak Usia 3-6 Tahun di Indonesia (2021)Exploring the Narrative: Voice Practitioner Research and the Literature Review Process (2022)Internal audit effectiveness: an Ethiopian public sector case study (2007)Identifying Organizational Drivers of Internal Audit Effectiveness (2009)Factors affecting the internal audit effectiveness: A survey of the Saudi public sector (2014)Designing a Characteristics Effectiveness Model for Internal Audit (2023)Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country (2023)The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia (2024)Risk management: The reinvention of internal control and the changing role of internal audit (2003)The use of internal audit by Australian companies (2006)Risk management and calculative cultures (2008)The impact of applying internal auditing standards on banking risk management during crises: a field study on banks operating in Palestine (2025)Factors Associated with U.S. Public Companies' Investment in Internal Auditing (2005)Internal auditing practices and internal control system (2005)Auditor dysfunctional behavior mediates the effect of locus of control, turnover intention, and time budget pressure on audit quality (2022)The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices (2022)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1994Agency Theory and the Internal Audit360 cited
  • 2011Literature Reviews51 cited
  • 2022Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam34 cited
  • 2016Does Auditor Rotation Increase Auditor Independence?30 cited
  • 2022FUNGSI INTERNAL AUDIT DAN MANAJEMEN RISIKO PERUSAHAAN: SEBUAH TINJAUAN LITERATUR26 cited
  • 2020Pengaruh Independensi, Due Professional Care dan Locus Of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali21 cited
  • 2020Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi20 cited
  • 2022Narratives of internal audit: The Sisyphean work of becoming “independent”19 cited
  • 2020Resolution of the Internal Audit-Based Role Conflicts in Risk Management: Evidence from Signaling Game Analysis16 cited

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