The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand

By J. Goodwin. 2003

247 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/9c533583c51dd462802c0e6da554fd035e0d9ef1

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. J. Stewart
2. P. Kent
3. Dessalegn Getie Mihret
4. Josefa Mula
5. Kieran James
6. N. Subramaniam
7. Jenny Goodwin-Stewart
8. Mazlina Mat Zain

In Management Information Systems

1. Dessalegn Getie Mihret
2. P. Kent
3. Jenny Goodwin-Stewart
4. Josefa Mula
5. Kieran James
6. J. Stewart
7. N. Subramaniam
8. Mazlina Mat Zain

Citations in the corpus

• A comparison of internal audit in the private and public sectors (2004, result): “The study extends that reported in Goodwin (2003)”
• Internal governance structures and earnings management (2005, unknown): “Specifically, consistent with Goodwin and Kent (2003), the correlation coefficient between firm size and internal audit function (IAF) is 0.”
• 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).”
• The Corporate Governance Mosaic and Financial Reporting Quality (2008, unknown): “Goodwin and Yeo (2001) find wholly independent ACs had more frequent meetings and more private meetings with IAs.”
• 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 importan”
• Internal audit involvement in Enterprise Risk Management (2011, background): “…is that 58% of our respondents are from the public sector where audit committees tend to be larger and comprised of less independent members (Goodwin, 2003) Although tests did not indicate a significance difference in responses across the two sectors, it is possible that some public sector…”
• Antecedents and organisational performance implications of internal audit effectiveness (2010, background): “Goodwin (2003) highlights some differences in the relationship between IA and audit committees across sectors.”