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 , Vol. 13, No. 1 (continued 1), 01.09.2015, p. 141-151.Research output: Journal contributions › Journal articles › Research › peer-review
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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 and Control
JF - Corporate Ownership and Control
SN - 1727-9232
IS - 1 (continued 1)
ER -