Resourcing the Internal Audit Function: How Effective is the Audit Committee?

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...

متن کامل

The Impact of Audit Committee and Its Characteristics on the Firms’ Information Environment

The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...

متن کامل

The Informativeness of Reported Earnings and Characteristics of the Audit Committee

An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...

متن کامل

Factors associated with IT audits by the internal audit function

Responses from a large sample of 1,029 chief audit executives (CAEs) from Australia, Canada, New Zealand, the U.K./Ireland, and the U.S. are used to estimate the proportion of time spent by internal audit functions (IAF) on information technology (IT) audits. The sample is also used to investigate explanatory and control variables that are associated with the extent of IT audits by IAFs. The re...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Asian Journal of Finance & Accounting

سال: 2017

ISSN: 1946-052X

DOI: 10.5296/ajfa.v9i2.11937