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This paper provides evidence on the prominence of informal interactions between audit committees and internal audit functions and exploratory evidence on factors associated informal interactions. The findings, based on a questionnaire survey of chief audit executives (CAEs) in the UK, suggest...
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Purpose – This paper aims to recognise the importance of informal processes within corporate governance and complement existing research in this area by investigating factors associated with the existence of informal interactions between audit committees and internal audit functions and in...
Persistent link: https://www.econbiz.de/10010686133
Purpose – This paper aims to recognise the importance of informal processes within corporate governance and complement existing research in this area by investigating factors associated with the existence of informal interactions between audit committees and internal audit functions and in...
Persistent link: https://www.econbiz.de/10014929332