Results 281 to 290 of about 218,635 (336)

The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness

Managerial Auditing Journal, 2018
PurposeThe purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing (IA) function that he/she leads. Perceived IA effectiveness is based on identified attributes in the literature influencing IA effectiveness.
Luciano Oreste Dal Mas, Karin Barac
openaire   +2 more sources

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   +2 more sources

Chief Audit Executives' Evaluations of Whistle-Blowing Allegations

Behavioral Research in Accounting, 2012
ABSTRACT This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on chief audit executives' handling of whistle-blowing allegations. The participants for this study, chief audit executives (CAEs) and deputy CAEs, evaluated whistle-blowing ...
Guthrie, Cynthia P., Norman, Carolyn Strand, Rose, Jacob M.   +2 more
openaire   +2 more sources

'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

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

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.
Chenyong Liu, Han Dai, Lu Lu
openaire   +2 more sources

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

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, K. Al‐Hajaya, Nedal Sawan, Houda Chammaa, Scott Foster   +4 more
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