Open Access
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
Article Number 01004
Number of page(s) 7
Section Auditing and Internal Control
Published online 14 February 2017
  1. S. Ramamoorti, “Internal Auditing : History, Evolution, and Prospects,” Res. Oppor. Intern. Audit., pp. 1–23, (2003). [Google Scholar]
  2. T. Ruud, “The internal audit function: An integral part of organizational governance,” Inst. Intern. Audit. Altamonte Springs, Florida., pp. 73–96, (2003). [Google Scholar]
  3. M. L. DeFond and J. R. Francis, “Audit research after Sarbanes-Oxley,” Auditing, vol. 24, no. SUPPL., pp. 5–30, (2005). [Google Scholar]
  4. E. R. Patterson, J. R. Smith, and R. Patterson, “The Effects of Sarbanes-Oxley on and Internal Control Auditing Strength,” Account. Rev., vol. 82, no. 2, pp. 427–455, (2007). [CrossRef] [Google Scholar]
  5. K. Barac and M. Van Staden, “Internal auditing as a corporate governance mechanism A comparison between public sector and private sector functions,” African J. Public Policy, vol. 7, no. 3, pp. 17–31, (2014). [Google Scholar]
  6. M. S. Badara and S. Z. Saidin, “Empirical Evidence of the Moderating Effect of Effective Audit Committee on Audit Experience in the Public Sector: Perception of Internal Auditors,” Mediterr. J. Soc. Sci., vol. 5, no. 10, pp. 176–184, (2014). [Google Scholar]
  7. E. E. Onoja and H. Usman, “Internal Audit Techniques and Fraud Prevention: A Case Study of Selected Local Government Councils in Bauch State,” Mediterr. J. Soc. Sci., vol. 6, no. 4, pp. 232–244, (2015). [Google Scholar]
  8. L. Paape, J. Scheffe, and P. Snoep, “The relationship between the internal audit function and corporate governance in the EU - a survey,” Int. J. Audit., vol. 7, no. October 2002, pp. 247–262, (2003). [CrossRef] [Google Scholar]
  9. J. V Carcello, D. R. Hermanson, and K. Raghunandan, “Changes in Internal Auditing During the Time of the Major US Accounting Scandals,” Int. J. Audit., vol. 9, no. 2, pp. 117–127, (2005). [CrossRef] [Google Scholar]
  10. K. L. James, “The Effects of Internal Audit Structure on Perceived Financial Statement,” Account. Horizons, vol. 17, no. 4, pp. 315–327, (2003). [CrossRef] [Google Scholar]
  11. G. Sarens and I. De Beelde, “The relationship between internal audit and senior management: A qualitative analysis of expectations and perceptions,” Int. J. Audit., vol. 10, no. 3, pp. 219–241, (2006). [CrossRef] [Google Scholar]
  12. J. Goodwin and T. Y. Yeo, “Audit Independence and Objectivity : Evidence from Singapore,” Int. J. Audit., vol. 125, no. May, pp. 107–125, (2001). [CrossRef] [Google Scholar]
  13. J. Goodwin, “A comparison of internal audit in the private and public sectors,” Manag. Audit. J., vol. 19, no. 5, pp. 640–650, (2004). [CrossRef] [Google Scholar]
  14. D. H. Caplan and M. Kirschenheiter, “Outsourcing and Audit Risk for Internal Audit Services,” Contemp. Account. Res., vol. 17, no. 3, pp. 387–428, (2000). [CrossRef] [Google Scholar]
  15. L. J. Abbott, S. Parker, G. F. Peters, and D. V. Rama, “Corporate Governance, Audit Quality, and the Sarbanes‐Oxley Act: Evidence from Internal Audit Outsourcing,” Account. Rev., vol. 82, no. 4, pp. 803–835, (2007). [CrossRef] [Google Scholar]
  16. G. Selim and A. Yiannakas, “Outsourcing the Internal Audit Function : A Survey of the UK Public,” Int. J. Audit., vol. 226, no. April, pp. 213–226, (2000). [CrossRef] [Google Scholar]
  17. W. L. J. Felix, A. A. Gramling, and M. J. Maletta, “The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution,” J. Account. Res., vol. 39, no. 3, pp. 513–534, (2001). [CrossRef] [Google Scholar]
  18. W. F. Messier, J. K. Reynolds, C. A. Simon, and D. A. Wood, “The effect of using the internal audit function as a management training ground on the external auditor’s reliance decision,” Account. Rev., vol. 86, no. 6, pp. 2131–2154, (2011). [CrossRef] [Google Scholar]
  19. M. D. Beneish, M. B. Billings, and L. D. Hodder, “Internal control weaknesses and information uncertainty,” Account. Rev., vol. 83, no. 3, pp. 665–703, (2008). [CrossRef] [Google Scholar]
  20. J. Goodwin, “The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand,” Int. J. Audit., vol. 7, no. April, pp. 263–278, (2003). [CrossRef] [Google Scholar]
  21. M. Arena and G. Azzone, “Internal Audit Departments: Adoption and Characteristics in Italian Companies,“ Int. J. Audit., vol. 11, pp. 91–114, (2007). [Google Scholar]
  22. J. Christopher, G. Sarens, and P. Leung, “A critical analysis of the independence of the internal audit function : evidence from Australia,” Accounting, Audit. Account. J., vol. 22, no. 2, pp. 200–220, (2009). [CrossRef] [Google Scholar]
  23. D. Scarbrough, K. Raghunandan, and D. V Rama, “Audit committee composition and interaction with internal auditing canadian evidence,” Account. Horizons, vol. 12, no. 1, pp. 51–62, (1998). [Google Scholar]
  24. Adams M.B. “Agency theory and internal audit.” Manag. Audit. J. vol. 9, no. 8, pp. 8–12, (1994). [CrossRef] [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.