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Internal Audit Effectiveness: Multiple Case Study Research Involving Chief Audit Executives and Senior Management

EDPACS, 2017
The focus of this study is the relationship between chief audit executives CAEs and senior management SM and its relationship with internal audit IA effectiveness. The study reveals differences between more and less effective IA functions and offers explanations by studying organizational, personal, and interpersonal factors within the German corporate
Rainer Lenz, Gerrit Sarens, Florian Hoos
openaire   +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
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 ...
Abdulaziz Alzeban, Krayyem Al‐Hajaya, Nedal Sawan, Houda CHAMMAA, Scott Foster   +4 more
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Internal Audit: Is the ‘Third Line of Defense’ Effective as a Form of Governance? An Exploratory Study of the Impression Management Techniques Chief Audit Executives Use in Their Annual Accountability to the Audit Committee

Journal of Business Ethics, 2016
Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives (CAEs) and experienced internal auditors to examine whether (and how) CAEs manage the impressions of audit ...
Mélanie Roussy, Michelle Rodrigue
openaire   +2 more sources

The Watchful Eye: How Does the Prominence of Chief Audit Executives Curb Financial Misconduct?

Journal of Forensic Accounting Research
ABSTRACT Financial misconduct is a significant threat to capital markets, with severe negative consequences for stakeholders. This study explores the role of Chief Audit Executives (CAEs) in mitigating financial misconduct, highlighting their importance in enhancing internal audits and governance processes. Using hand-collected data from
Chenyong Liu, Han Dai, Lu Lu
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Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam

Journal of Accounting in Emerging Economies, 2023
PurposeThis study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions.Design/methodology ...
Quang Khai Nguyen
semanticscholar   +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

Chief Accounting Officers and Audit Efficiency

Asian Review of Accounting, 2019
Purpose The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between separate CAO appointment and audit report lag (ARL).
Hsiao-Tang Hsu, Sarfraz Khan
semanticscholar   +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
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Chief financial officer co-option and audit report lag

Asian Review of Accounting
PurposePrior literature explores the impact of chief financial officer (CFO) co-option on corporate policies and financial decisions; however, limited research examines CFO co-option in the context of auditing.
Javad Oradi, Mostafa Ghannad, Nasrin Azar   +2 more
semanticscholar   +1 more source

Chief Audit Executives' Assessment of Internal Auditors' Performance Attributes by Professional Rank and Cultural Cluster

Behavioral Research in Accounting, 2011
ABSTRACT This study explores chief audit executives' perceptions of the most important performance attributes of internal auditors by professional rank and cultural cluster. A large sample of chief audit executives (CAEs) from 19 countries located in five different cultural clusters was surveyed by the Institute of Internal Auditors ...
openaire   +1 more source