Sarens, Gerrit; Abdolmohammadi, Mohammad J.; Lenz, Rainer - In: Journal of Applied Accounting Research 13 (2012), pp. 191-204
Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance. Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...
