A critical analysis of the independence of the interal audit function: evidence from Australia
Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian chief aud...
| Main Authors: | Christopher, Joseph, Sarens, G., Leung, P. |
|---|---|
| Format: | Journal Article |
| Published: |
Emerald
2009
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/45593 |
Similar Items
The Presence of Audit Committee Improves Transparency In Financial Reporting Process: Comparison between
Merged and Unmerged FTSE 100 Companies
by: Pasupathi, Swarna
Published: (2006)
by: Pasupathi, Swarna
Published: (2006)
Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019)
by: Ismail Khan, Norziaton
Published: (2019)
Additional Evidence on the Relationship Between an Internal Audit Function and External Audit Fees in Australia
by: Singh, Harj, et al.
Published: (2014)
by: Singh, Harj, et al.
Published: (2014)
Factors affecting independent audit committee member's effectiveness - the case of listed firms on Bursa Malaysia
by: Mohd Saat, Nur Ashikin, et al.
Published: (2010)
by: Mohd Saat, Nur Ashikin, et al.
Published: (2010)
Audit Committee Characteristics and Accounting Conservatism
by: Sultana, Nigar
Published: (2015)
by: Sultana, Nigar
Published: (2015)
Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2015)
by: Sultana, Nigar, et al.
Published: (2015)
Board Characteristics, Audit Committees and Earnings quality
by: Jiao, Xuelin
Published: (2017)
by: Jiao, Xuelin
Published: (2017)
PWDs accessibility audit: commercial complexes, Klang Valley, Malaysia / Ahmad Ezanee Hashim … [et al.]
by: Hashim, Ahmad Ezanee, et al.
Published: (2018)
by: Hashim, Ahmad Ezanee, et al.
Published: (2018)
Fee endogeneity, discretionary accruals and managerial incentives
by: Van der Zahn, J-L., et al.
Published: (2006)
by: Van der Zahn, J-L., et al.
Published: (2006)
Audit Committee Characteristics and Audit Report Lag
by: Sultana, Nigar, et al.
Published: (2015)
by: Sultana, Nigar, et al.
Published: (2015)
EXPLORING THE IMPACT OF CORPORATE GOVERNANCE AND AUDIT COMMITTEE CHARACTERISTICS ON EARNINGS MANAGEMENT
by: Yin, Shang
Published: (2019)
by: Yin, Shang
Published: (2019)
An internal auditor's commitment to independence: influence of role theory and audit-based monitoring mechanisms / Zaini Ahmad
by: Ahmad, Zaini
Published: (2010)
by: Ahmad, Zaini
Published: (2010)
Does audit quality matters in Malaysian public sector auditing? / Aida Hazlin Ismail... [et al.]
by: Ismail, Aida Hazlin, et al.
Published: (2019)
by: Ismail, Aida Hazlin, et al.
Published: (2019)
Board characteristics, ownership structure and
audit fees: evidence from Chinese listed companies
by: Wei, Qianhan
Published: (2017)
by: Wei, Qianhan
Published: (2017)
Effectiveness of internal audit: ensuring public sector accountability and integrity / Nor Raihana Asmar Mohd Noor ...[et al.]
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2017)
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2017)
The Impacts of Audit Committee Characteristics on Earnings Quality
by: Ren, Ruonan
Published: (2022)
by: Ren, Ruonan
Published: (2022)
The relationship between internal audit characteristic, audit committee characteristic and interaction between internal audit and audit committee on internal audit contribution / Hasnah Haron and Tong Chue Qun.
by: haron, Hasnah, et al.
Published: (2016)
by: haron, Hasnah, et al.
Published: (2016)
Audit committee expertise on audit fees / Nurul Azlin Azmi, Fazrul Hanim Abd Sata and Norhidayah Abdullah
by: Azmi, Nurul Azlin, et al.
Published: (2012)
by: Azmi, Nurul Azlin, et al.
Published: (2012)
Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
by: Hariri, Hilwani, et al.
Published: (2006)
by: Hariri, Hilwani, et al.
Published: (2006)
The Effects of Corporate Governance Mechanisms and Audit Committee on Earnings Management of UK Retail Listed Companies
by: WANG, Xuefei
Published: (2020)
by: WANG, Xuefei
Published: (2020)
Audit committee, board of director characteristics
and financial reporting quality
by: ZHU, HUIXIAN
Published: (2017)
by: ZHU, HUIXIAN
Published: (2017)
The Role of Internal Audit in Australian Local Government Governance: A Step in The Right Direction
by: Pilcher, Robyn
Published: (2014)
by: Pilcher, Robyn
Published: (2014)
Enhancing governance, accountability and transparency in islamic financial institutions : an examination into the audit of shari’a internal control system / Zurina Shafii and Supiah Salleh
by: Shafii, Zurina, et al.
Published: (2010)
by: Shafii, Zurina, et al.
Published: (2010)
Governance attributes in Indonesia and earnings quality
by: Rusmin, Rusmin, et al.
Published: (2011)
by: Rusmin, Rusmin, et al.
Published: (2011)
People and audit process attributes of audit quality: evidence from Malaysia / Noor Adwa Sulaiman, Suhaily Shahimi and Ranjit Kaur Nashtar Singh
by: Sulaiman, Noor Adwa, et al.
Published: (2019)
by: Sulaiman, Noor Adwa, et al.
Published: (2019)
The Relation Between Non-Audit Service Fees and Audit Independence: Evidence from United Kingdom
by: ZHOU, QINWEN
Published: (2017)
by: ZHOU, QINWEN
Published: (2017)
A conceptual study on the internal audit effectiveness in malaysian public sector agencies / Nor Raihana Asmar Mohd Noor and Noorhayati Mansor
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2018)
by: Mohd Noor, Nor Raihana Asmar, et al.
Published: (2018)
The Effectiveness of Audit Committees and its Impact on Earnings Management: Empirical Evidence in UK Public Companies
by: ZHANG, HAN
Published: (2016)
by: ZHANG, HAN
Published: (2016)
The audit quality factors’ impact on accrual earnings management-evidence from the UK public companies' industrial and commercial sectors
by: WANG, Jiachen
Published: (2020)
by: WANG, Jiachen
Published: (2020)
Board of Director Characteristics and Audit Report Lag: Australian Evidence
by: Singh, Harjinder, et al.
Published: (2012)
by: Singh, Harjinder, et al.
Published: (2012)
The effectiveness of corporate governance and audit quality on earnings management in Chinese public companies
by: Liu, Yan
Published: (2022)
by: Liu, Yan
Published: (2022)
Auditing Fee Determinants for Different Industries in Shanghai Stock Exchange
by: lin, shangyi
Published: (2011)
by: lin, shangyi
Published: (2011)
Corporate governance, professional regulation and audit quality / Alan Kilgore
by: Kilgore, Alan
Published: (2007)
by: Kilgore, Alan
Published: (2007)
The effectiness of internal audit in Malaysian public sector
by: Ahmad, Halimah@Nasibah, et al.
Published: (2009)
by: Ahmad, Halimah@Nasibah, et al.
Published: (2009)
Key audit matters and investors’ reactions / Nor ‘Asyiqin Abu ...[et al.]
by: Abu, Nor ‘Asyiqin, et al.
Published: (2021)
by: Abu, Nor ‘Asyiqin, et al.
Published: (2021)
Co-operative Governance Index (Co-opGI) and its application in credit co-operatives in Malaysia / Hayati Md. Salleh
by: Md. Salleh, Hayati
Published: (2011)
by: Md. Salleh, Hayati
Published: (2011)
The Impact of Corporate Governance and Audit Quality on Earnings Management: Evidence from the Chinese Information Technology Industry.
by: Zheng, Yixin
Published: (2020)
by: Zheng, Yixin
Published: (2020)
Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
by: Nath, Nirmala, et al.
Published: (2006)
by: Nath, Nirmala, et al.
Published: (2006)
Government audit and earnings quality of Chinese State-Owned Enterprises
by: Yang, Xin
Published: (2016)
by: Yang, Xin
Published: (2016)
Energy auditing and energy saving measure of the lighting systems in the UiTM engineering tower blocks / Mohd Fared Mohd Ali Ambran.
by: Mohd Aliambran, Mohd Fared
Published: (2009)
by: Mohd Aliambran, Mohd Fared
Published: (2009)
Similar Items
-
The Presence of Audit Committee Improves Transparency In Financial Reporting Process: Comparison between
Merged and Unmerged FTSE 100 Companies
by: Pasupathi, Swarna
Published: (2006) -
Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019) -
Additional Evidence on the Relationship Between an Internal Audit Function and External Audit Fees in Australia
by: Singh, Harj, et al.
Published: (2014) -
Factors affecting independent audit committee member's effectiveness - the case of listed firms on Bursa Malaysia
by: Mohd Saat, Nur Ashikin, et al.
Published: (2010) -
Audit Committee Characteristics and Accounting Conservatism
by: Sultana, Nigar
Published: (2015)