Internal auditors’ contribution to good corporate governance: An empirical analysis for the one-tier governance system with a focus on the relationship between internal audit function and audit committee

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Internal auditors’ contribution to good corporate governance: An empirical analysis for the one-tier governance system with a focus on the relationship between internal audit function and audit committee. / Eulerich, Marc; Velte, Patrick; Theis, Jochen Christopher.
in: Corporate Ownership & Control , Jahrgang 13, Nr. 1 (continued 1), 01.09.2015, S. 141-151.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{131af750ba1f4a4d8ced7a030852e87a,
title = "Internal auditors{\textquoteright} contribution to good corporate governance: An empirical analysis for the one-tier governance system with a focus on the relationship between internal audit function and audit committee",
abstract = "The effectiveness and efficiency of the corporate governance structure depends on different governance bodies within the organization. As crucial parts of good corporate governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control system. These corporate governance mechanisms include the internal control function (IAF) and the audit committee (AC). Based on a dataset of 550 responses from U.S. internal auditors, our study explores empirically the IAF{\textquoteright}s contribution to good corporate governance. Our results suggest that the IAF constitutes a central element of the governance structure. Furthermore, an intensive interaction between the IAF and the AC is positively linked with the efficiency and effectiveness of the governance processes, internal controls and risk management.",
keywords = "Management studies, Audit committee, Corporate governance, Internal auditing, Risk management",
author = "Marc Eulerich and Patrick Velte and Theis, {Jochen Christopher}",
note = "Publisher Copyright: {\textcopyright} 2015, Virtus interpress. All rights reserved.",
year = "2015",
month = sep,
day = "1",
doi = "10.22495/cocv13i1c1p1",
language = "English",
volume = "13",
pages = "141--151",
journal = "Corporate Ownership & Control ",
issn = "1727-9232",
publisher = "Virtus Interpress",
number = "1 (continued 1)",

}

RIS

TY - JOUR

T1 - Internal auditors’ contribution to good corporate governance

T2 - An empirical analysis for the one-tier governance system with a focus on the relationship between internal audit function and audit committee

AU - Eulerich, Marc

AU - Velte, Patrick

AU - Theis, Jochen Christopher

N1 - Publisher Copyright: © 2015, Virtus interpress. All rights reserved.

PY - 2015/9/1

Y1 - 2015/9/1

N2 - The effectiveness and efficiency of the corporate governance structure depends on different governance bodies within the organization. As crucial parts of good corporate governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control system. These corporate governance mechanisms include the internal control function (IAF) and the audit committee (AC). Based on a dataset of 550 responses from U.S. internal auditors, our study explores empirically the IAF’s contribution to good corporate governance. Our results suggest that the IAF constitutes a central element of the governance structure. Furthermore, an intensive interaction between the IAF and the AC is positively linked with the efficiency and effectiveness of the governance processes, internal controls and risk management.

AB - The effectiveness and efficiency of the corporate governance structure depends on different governance bodies within the organization. As crucial parts of good corporate governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control system. These corporate governance mechanisms include the internal control function (IAF) and the audit committee (AC). Based on a dataset of 550 responses from U.S. internal auditors, our study explores empirically the IAF’s contribution to good corporate governance. Our results suggest that the IAF constitutes a central element of the governance structure. Furthermore, an intensive interaction between the IAF and the AC is positively linked with the efficiency and effectiveness of the governance processes, internal controls and risk management.

KW - Management studies

KW - Audit committee

KW - Corporate governance

KW - Internal auditing

KW - Risk management

UR - http://www.scopus.com/inward/record.url?scp=84941027496&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/96aa2109-643c-35ed-9dbe-63461bc5436f/

U2 - 10.22495/cocv13i1c1p1

DO - 10.22495/cocv13i1c1p1

M3 - Journal articles

VL - 13

SP - 141

EP - 151

JO - Corporate Ownership & Control

JF - Corporate Ownership & Control

SN - 1727-9232

IS - 1 (continued 1)

ER -

DOI