Corporate Governance and Internal Audit : A Review on Performance Indicators

This paper reviews the empirical and theoretical literature on the field of corporate governance and internal audit in banking sector and other industries, presenting selected research from 1998 up to 2017. The review has two contributions. The first aim is to examine how research on areas of corporate governance has evolved during these years (before and after the crisis period), by providing a comprehensive understanding of the existing research and the second, is to assess whether the research interest on these areas diverges due to trigger events i.e. Sarbanes–Oxley act of 2002, credit crisis of 2008 etc, detecting additional issues that could fill research gaps in the future