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Internal audit: a comfort provider to the audit committee

Sarens, Gerrit; De Beelde, Ignace; Everaert, Patricia - In: The British accounting review : the journal of the … 41 (2009) 2, pp. 90-106

Persistent link: https://www.econbiz.de/10003866368

Monitoring effects of the Internal audit function : agency theory versus other explanatory variables

Sarens, Gerrit; Abdolmohammadi, Mohammad Javad - In: International journal of auditing : IJA 15 (2011) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10008904721

Informal interactions between audit committees and internal audit functions : expoloratory evidence and directions for future research

Zaman, Mahbub; Sarens, Gerrit - In: Managerial auditing journal 28 (2013) 6, pp. 495-515

Persistent link: https://www.econbiz.de/10009769869

The relationship between audit committee characteristics and financial statement quality : evidence from Belgium

De Vlaminck, Nicolas; Sarens, Gerrit - In: Journal of management & governance 19 (2015) 1, pp. 145-166

Persistent link: https://www.econbiz.de/10010476661

A study of the informal interactions between audit committees and internal auditors in Australia

Sarens, Gerrit; Christopher, Joe; Zaman, Mahbub - In: Australian accounting review 23 (2013) 4, pp. 307-329

Persistent link: https://www.econbiz.de/10010234951

Informal Interactions between Audit Committees and Internal Audit Functions : Exploratory Evidence and Directions for Future Research

Zaman, Mahbub - 2013

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...

Persistent link: https://www.econbiz.de/10013081777

Factors associated with the internal audit function's role in corporate governance

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...

Persistent link: https://www.econbiz.de/10010610887

The relationship between audit committee characteristics and financial statement quality: evidence from Belgium

Vlaminck, Nicolas; Sarens, Gerrit - In: Journal of Management and Governance 19 (2015) 1, pp. 145-166

The Belgian Corporate Governance Code was published in 2004 and updated in 2009 to provide standards of good practice. Since 2008, Belgian law has imposed the creation of an audit committee for all listed firms. There are many published, empirical studies that focus on the relationship between...

Persistent link: https://www.econbiz.de/10011155162

Factors associated with the internal audit function's role in corporate governance

Sarens, Gerrit; Abdolmohammadi, Mohammad J.; Lenz, Rainer - In: Journal of Applied Accounting Research 13 (2012) 2, pp. 191-204

Persistent link: https://www.econbiz.de/10014837813