Factors Associated with U.S. Public Companies' Investment in Internal Auditing

By Joseph V. Carcello, Dana R. Hermanson, K. Raghunandan. 2005

297 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a2e42edf50363383a2773b8acc44848b9aebba48

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In Accounting

1. P. Kent
2. Josefa Mula
3. Kieran James
4. Dessalegn Getie Mihret
5. N. Subramaniam
6. A. Jokipii
7. Jenny Goodwin-Stewart
8. Jian Zhang

In Strategy and Management

1. N. Subramaniam
2. A. Jokipii
3. Dessalegn Getie Mihret
4. Jenny Goodwin-Stewart
5. Josefa Mula
6. Jian Zhang
7. P. Kent
8. Karla M. Johnstone

Citations in the corpus

• INTERNAL AUDIT QUALITY AND EARNINGS MANAGEMENT (2009, unknown): “Previous research demonstrates that higher-quality audit committees are associated with greater internal auditor involvement, including larger budgets (Carcello et al. 2005), longer meetings, increased private access to the audit committee, and reviews of audit proposals and results (Raghunandan et ”
• Internal audit function, board quality and financial reporting quality: evidence from Malaysia (2013, unknown): “We chose chief internal auditors as our main respondents so as to be in line with prior literature (Carcello et al., 2005; Raghunandan et al., 2001) and more importantly because they are in the best position to provide the necessary information about their firm’s IAF.”
• Corporate governance, firm characteristics and risk management committee formation in Australian companies (2009, methodology): “The findings thus support prior studies that have argued larger companies are expected to have higher agency costs, and thus will be pressured to adopt better internal risk monitoring (Carcello et al., 2005; Goodwin and Kent, 2006).”
• A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions (2012, methodology): “Following similar logic, Carcello et al. (2005b) predict and find that the internal audit budget is larger when the audit committee reviews it, thus, suggesting that the audit committee is signaling its commitment to internal audit monitoring and overall risk management.”
• The use of internal audit by Australian companies (2006, result): “This is supported by research evidence examining the relationship between internal audit and audit committees (Carcello et al., 2005; Goodwin, 2003; Raghunandan et al., 2001; Scarbrough et al., 1998) and is also consistent with the IIA view that internal auditing helps an organization to evaluate…”
• Determinants and consequences of internal control in firms: a contingency theory based analysis (2010, background): “The third selection criterion excluded financing and insurance services and public administration organizations, because they are more regulated by internal controls than are companies in other industries (e.g., Carcello et al. 2005 ).”
• Antecedents and organisational performance implications of internal audit effectiveness (2010, background): “Likewise, the focus of internal audit as assurance or consulting might differ between government and private sector organisations ( Carcello et al. , 2005”