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

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 the CBOK...

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Veröffentlicht in:	Journal of applied accounting research 2012-01, Vol.13 (2), p.191-204
Hauptverfasser:	Sarens, Gerrit, Abdolmohammadi, Mohammad J., Lenz, Rainer
Format:	Artikel
Sprache:	eng
Schlagworte:	Attitude surveys Audit committees Auditing Compliance Corporate governance Executives Hypotheses Internal auditors Investigations Multivariate analysis Quality standards Studies
Online-Zugang:	Volltext
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