Results 251 to 260 of about 1,242,893 (285)

Does the chief audit executive gender matter to internal audit effectiveness? Evidence from Tunisia

African Journal of Economic and Management Studies, 2019
Purpose The purpose of this paper is to investigate whether chief audit executive (CAE) gender has a significant impact on the internal audit function (IAF) effectiveness as proxied by the extent to which the internal audit function uses quality assurance techniques.
Ahmed Atef Oussii, Mohamed Faker Klibi
openaire   +1 more source

Drivers of operational audit effectiveness: chief internal audit executives’ views

Journal of Accounting Literature
Purpose This study enhances the understanding of operational audit (OA) practice by identifying the key enabling factors that support effective OA implementation and by positioning these factors within a new practice-informed model.
Elnaz Vafaei, David John Gilchrist, Glennda Scully, Harjinder Singh, Prerana Agrawal   +4 more
openaire   +1 more source

A Study of Diversity and Performance in Internal Audit Teams: Insights from Chief Audit Executives

Journal of International Accounting Research
ABSTRACT Given heterogeneous findings on how diversity impacts performance, we investigate diversity in internal audit teams. Using responses from 302 chief audit executives, we analyze demographic and cognitive diversity’s effects on perceived internal audit performance.
Annika Bonrath, Marc Eulerich
openaire   +1 more source

Do Chief Audit Executives Affect the Relationship Between Earnings Management and Firm Risk?

Jurnal Ekonomi & Bisnis JAGADITHA
This study aims to obtain empirical evidence on the effect of real earnings management (REM) on firm risk. Furthermore, this study also examines the effect of Chief Audit Executive (CAE) tenure in weakening the positive relationship between real earnings management and firm risk.
Paulina Sutrisno
exaly   +2 more sources

Laying the Foundation for the Success of the Chief Audit Executive

exaly   +2 more sources

The quality of cybersecurity audits: do synergies among the chief audit executive, IT governance and internal audit functions matter?

Managerial Auditing Journal
Purpose This study aims to investigate how the internal audit function helps boost an organisation’s cybersecurity quality. The authors focus on the key roles played by the chief audit executive (CAE) competencies in terms of their IT expertise, qualifications and tenure, their interaction with the audit ...
Alzeban, A, Al-Hajaya, K, Sawan, N, Chammaa, H, Foster, S   +4 more
openaire   +1 more source

The Preference for Competent Chief Audit Executives in Family Firms: Mitigating Agency Issues with Nonfamily Executives

Journal of International Accounting Research
ABSTRACT This paper examines the demand difference in chief audit executive (CAE) competence between family and nonfamily firms and whether CAE competence plays a role in mitigating the agency problems between family owners and nonfamily executives within family firms.
Meng Lyu, Bing Wang, Joseph H. Zhang
openaire   +1 more source

Impact of tribe ties between the chief executive officer, chief financial officer, audit committee members and audit engagement partner on auditor selection, audit quality and audit fees: evidence from Kenya

2023
This thesis contributes to understanding the impact of tribe ties between the chief executive officer (CEO) and the engagement partner (EP) for audits (i.e., CEO–EP ties), the chief finance officer (CFO) and the EP (CFO–EP ties) and audit committee members (ACMs) and the EP (ACM–EP ties) on the auditor selection, audit quality and audit fees in the ...
openaire   +1 more source

Diffusion of Corporate Risk‐Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach

Australian Journal of Public Administration, 2017
AbstractThis study examines how corporate risk‐management characteristics in Australian public universities have diffused under an environment of conflicting management cultures. The findings reveal that corporate risk‐management characteristics have diffused in a pluralist form to satisfy stakeholders of different management approaches across its ...
Joe Christopher, Gerrit Sarens
openaire   +1 more source

'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments

SSRN Electronic Journal, 2013
The position of an internal audit function (IAF) as a “servant of two masters” (i.e., management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a critical role in balancing the potentially competing priorities of the “two masters.” We test two hypotheses ...
Hoos , Florian, Kochetova-Kozloski, Natalia, D'Arcy , Anne   +2 more
openaire   +3 more sources