Show simple item record

dc.contributor.authorSarens, Gerrit
dc.contributor.authorChristopher, Joseph
dc.contributor.authorZaman, Mahbub
dc.date.accessioned2017-01-30T15:36:12Z
dc.date.available2017-01-30T15:36:12Z
dc.date.created2014-01-13T20:01:07Z
dc.date.issued2013
dc.identifier.citationSarens, Gerrit and Christopher, Joe and Zaman, Mahbub. 2013. A study of the informal interactions between audit committees and internal auditors in Australia. Australian Accounting Review. 23 (4): pp. 307-329.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/47868
dc.identifier.doi10.1111/auar.12024
dc.description.abstract

This paper finds evidence for the growing importance of informal interactions between the internal audit function and the audit committee (AC) in Australia – a relatively unexplored topic in the literature – using a survey of Chief Audit Executives (CAEs). It also describes the nature of these informal interactions. The most innovative elements of this paper are the findings that certain personal characteristics of CAEs, the specific knowledge and expertise of the AC chair, as well as some of the AC chair’s personal characteristics are associated with the existence (and increase) of informal interactions.

dc.publisherWiley-Blackwell Publishing Asia
dc.titleA study of the informal interactions between audit committees and internal auditors in Australia
dc.typeJournal Article
dcterms.source.volume23
dcterms.source.number4
dcterms.source.startPage307
dcterms.source.endPage329
dcterms.source.issn10356908
dcterms.source.titleAustralian Accounting Review
curtin.department
curtin.accessStatusFulltext not available


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record