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Factors Associated with the Internal Audit Function's Role in Corporate Governance

Sarens, Gerrit - 2016

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/10013006797

Internal Auditing Effectiveness : Multiple Case Study Research in Germany That Hardens Role Theory and the Relational Theory of Coordination

Lenz, Rainer - 2016

Subsequent to preceding literature research, access to multiple case studies was gained through a snapshot questionnaire. Sixteen semi-structured interviews of heads of Internal Audit (CAE) and members of Senior Management (SM) in the same organization were conducted. The interviews were...

Persistent link: https://www.econbiz.de/10013008395

Correlates of internal audit function involvement in sustainability audits

DeSimone, Steven M.; D'Onza, Giuseppe; Sarens, Gerrit - In: Journal of management & governance 25 (2021) 2, pp. 561-591

Persistent link: https://www.econbiz.de/10012547787

An investigation of the association between cultural dimensions and variations in perceived use of and compliance with internal auditing standards in 19 countries

Abdolmohammadi, Mohammad Javad; Sarens, Gerrit - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 365-389

Persistent link: https://www.econbiz.de/10010218007

Correlates of sustainability audits by internal auditors

DeSimone, Steven M.; D'Onza, Giuseppe; Sarens, Gerrit - 2019 - Updated July 2019

Persistent link: https://www.econbiz.de/10012063685

Correlates of internal audit function maturity

DeSimone, Steven M.; D'Onza, Giuseppe; Sarens, Gerrit - 2019

Persistent link: https://www.econbiz.de/10012063777

Crisis? What crisis? : exploring the cognitive constraints on boards of directors in times of uncertainty

Merendino, Alessandro; Sarens, Gerrit - In: Journal of business research : JBR 118 (2020), pp. 415-430

Persistent link: https://www.econbiz.de/10012288623

Preparing work-ready graduates : skills development lessons learnt from internal audit practice

Plant, Kato; Barac, Karin; Sarens, Gerrit - In: Journal of accounting education 48 (2019), pp. 33-47

Persistent link: https://www.econbiz.de/10012098564

The perception of financial analysts on risk, risk management, and internal control disclosure : evidence from Belgium and Italy

Sarens, Gerrit; D'Onza, Giuseppe - In: International journal of disclosure and governance 14 (2017) 2, pp. 118-138

Persistent link: https://www.econbiz.de/10012014831

Internal auditing : creating stepping stones for the future : editorial

Arena, Marika; Sarens, Gerrit - In: International journal of auditing : IJA 19 (2015) 3, pp. 131-133

Persistent link: https://www.econbiz.de/10011522862