Eulerich, Marc; Henseler, Jörg; Köhler, Annette G. - In: Managerial Auditing Journal 32 (2017) 9, pp. 854-878
Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study...
