A Study of the Informal Interactions between Audit Committees and Internal Auditors in Australia

被引：33

作者：

Sarens, Gerrit ^{[1
]}

Christopher, Joe ^{[2
]}

Zaman, Mahbub ^{[3
]}

机构：

[1] Catholic Univ Louvain, B-1348 Louvain, Belgium

[2] Curtin Univ Technol, Perth, WA 6845, Australia

[3] Univ Manchester, Manchester M13 9PL, Lancs, England

来源：

AUSTRALIAN ACCOUNTING REVIEW | 2013年 / 23卷 / 04期

关键词：

CORPORATE GOVERNANCE; KNOWLEDGE; DIRECTORS; BOARDS; COSTS; VIEW; US;

D O I：

10.1111/auar.12024

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：307 / 329

页数：23