Two factors affecting internal audit independence and objectivity: Evidence from Singapore

By J. Goodwin, Teck Yeow. Yeo. 2001

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View Paper: https://www.semanticscholar.org/paper/086ea7950705078221227ffbc16d2c4de87d5987

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Citations in the corpus

Antecedents and organisational performance implications of internal audit effectiveness (2010, background): “Reporting to and having frequent meetings with audit committees contribute to internal auditors” objectivity (Cohen et al., 2004; Goodwin and Yeob, 2001; Mat Zain and Subramaniam, 2007; Raghunandan and Mchugh, 1994; Scarbrough et al., 1998).”
Internal audit involvement in Enterprise Risk Management (2011, background): “Prior studies have found that audit committees comprising independent members and members with financial expertise tend to have a greater level of interaction with internal audit (Scarbrough et al., 1998; Raghunandan et al., 2001; Goodwin, 2003; Goodwin and Yeo, 2001).”
A comparison of internal audit in the private and public sectors (2004, background): “In the latter case, internal audit is frequently considered to be a training ground for future managers, with a stint in internal audit providing them with a good understanding of organizational systems and accounting functions ( Goodwin and Yeo, 2001”
Internal governance structures and earnings management (2005, unknown): “An internal audit function is also expected to facilitate the operation and effective functioning of the audit committee, as the goals of the audit function are closely aligned with the financial reporting oversight responsibilities of the audit committee (Scarbrough et al., 1998; Goodwin and Yeo, 2”
The use of internal audit by Australian companies (2006, background): “Some recent studies have also explored the relationship between internal audit and the audit committee (Goodwin, 2003; Raghunandan et al., 2001; Goodwin and Yeo, 2001).”
Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics (2006, background): “Prior studies (Goodwin, 2003; Goodwin & Yeo, 2001; Raghunandan et al., 2001; Scarbrough et al., 1998) suggest that the extent of the interaction between audit committees and internal auditing, particularly the review of internal audit’s involvement in risk management and other programmes is…”