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Keywords: internal audit
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Accounting Horizons (2018) 32 (4): 133–146.
Published: 01 December 2018
... data-set of survey responses from chief audit executives, we examine the effect of factors unique in internal audit settings on chief audit executives' OPC. We find that perceptions of job autonomy, tenure with the organization, reporting to the audit committee, and using the internal audit function...
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Accounting Horizons (2015) 29 (4): 917–942.
Published: 01 December 2015
... Phillips on prior versions of this paper. August 2012 June 2015 2015 Sarbanes-Oxley Section 404 internal controls control activities taxes internal audit This paper examines deficiencies in internal control over financial reporting in the tax function, identified...
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