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Redhwan Ahmed Al-Dhamari; Al-Gamrh, Bakr; Ku Nor Izah … - In: Journal of management & governance 22 (2018) 1, pp. 187-212

Persistent link: https://www.econbiz.de/10011806615

Internal audit is the "third line of defense" effective as a form of governance? : an exploratory study of the impression management techniques chief audit executives use in their...

Roussy, Mélanie; Rodrigue, Michelle - In: Journal of business ethics : JOBE 151 (2018) 3, pp. 853-869

Persistent link: https://www.econbiz.de/10011910733

Audit quality and corporate governance : evidence from the microfinance industry

Beisland, Leif Atle; Mersland, Roy; Strøm, Reidar Øystein - In: International journal of auditing : IJA 19 (2015) 3, pp. 218-237

Persistent link: https://www.econbiz.de/10011522974

Multiple Large Shareholders, Audit Committee Activity and Audit Fees

Adelopo, Ismail A.; Kumba Jallow, Dr; Scott, Peter - 2010

We examine the impact of ownership structure on audit pricing, using number of Multiple Large Shareholders (MLS), in order to understand their monitoring and oversight function. Previous studies have focused exclusively on percentage holding as a measure of ownership structure with less than...

Persistent link: https://www.econbiz.de/10014201285

Internal Audit and Corporate Governance : Theoretical Readings and Practical Issues (Audit Interne Et Gouvernance D'Entreprise: Lectures Théoriques Et Enjeux Pratiques)

Ebondo Wa Mandzila, Eustache - 2008

Internal audit has generated little interest among French researchers. The debate on Corporate Governance and the laws which have been voted with the aim of restoring the investors' confidence has had an impact on the mission and the practices of audits. This article presents the theoretical...

Persistent link: https://www.econbiz.de/10014225118

The termination of central government internal auditing and the emergence of the innovation society

Skærbæk, Peter; Themsen, Tim Neerup - In: Financial accountability and management 38 (2022) 3, pp. 360-375

Persistent link: https://www.econbiz.de/10013332803

Internal auditor independence as a situated practice : four archetypes

Alander, Gunilla Eklöv - In: Accounting, auditing & accountability journal 36 (2023) 9, pp. 108-134

Persistent link: https://www.econbiz.de/10014474393

The influence of internal audit departments on external municipal audit reports

Lopes, Catarina; Almeida, Bruno José Machado de; … - In: Journal of public budgeting, accounting & financial … 35 (2023) 5, pp. 644-666

Persistent link: https://www.econbiz.de/10014430453

The mediation effect of audit committee quality and internal audit function quality on the firm size-financial reporting quality nexus

Islam, Manirul; Slof, Eric John; Albitar, Khaldoon - In: Journal of applied accounting research 24 (2023) 5, pp. 839-858

Persistent link: https://www.econbiz.de/10014430917

Audit committee members' proximity to corporate headquarters and audit fees

Firoozi, Maryam; Magnan, Michel - In: Managerial auditing journal 37 (2022) 8, pp. 1062-1090

Persistent link: https://www.econbiz.de/10013407361