FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2146335940> ?p ?o ?g. }

• W2146335940 endingPage "513" @default.
• W2146335940 startingPage "503" @default.
• W2146335940 abstract "Regulators and others recently highlighted the increasingly important role of internal auditing in supporting and interacting with the audit committee to ensure the integrity and quality of financial reporting. Likewise, one of the roles of the audit committee is to oversee the quality of monitoring mechanisms implemented by the firm, which includes the internal audit function. However, our understanding of the relationship between the audit committee and internal auditing is limited. We fill this void by providing the first empirical evidence of the association between audit committee characteristics and the investment in internal auditing. Our analyses, from a sample of 181 SEC registrants, suggest that the investment in internal auditing (internal audit budget) is negatively related to the presence of auditing experts on the committee and the average tenure of audit committee members, but positively related to the number of audit committee meetings (a proxy for audit committee diligence). These observations suggest potential complementary and substitution effects between the audit committee and internal auditing, and thus raise important implications for future research." @default.
• W2146335940 created "2016-06-24" @default.
• W2146335940 creator A5016942999 @default.
• W2146335940 creator A5025214164 @default.
• W2146335940 creator A5068193180 @default.
• W2146335940 date "2010-09-01" @default.
• W2146335940 modified "2023-10-14" @default.
• W2146335940 title "Audit committee characteristics and investment in internal auditing" @default.
• W2146335940 cites W1513613701 @default.
• W2146335940 cites W1978373036 @default.
• W2146335940 cites W1983250892 @default.
• W2146335940 cites W2000761590 @default.
• W2146335940 cites W2015993488 @default.
• W2146335940 cites W2051260021 @default.
• W2146335940 cites W2064126333 @default.
• W2146335940 cites W2081724247 @default.
• W2146335940 cites W2084945789 @default.
• W2146335940 cites W2100354353 @default.
• W2146335940 cites W2108377819 @default.
• W2146335940 cites W2120313210 @default.
• W2146335940 cites W2135327730 @default.
• W2146335940 cites W2151289066 @default.
• W2146335940 cites W2153751387 @default.
• W2146335940 cites W2160469269 @default.
• W2146335940 cites W2165280541 @default.
• W2146335940 cites W2171983833 @default.
• W2146335940 cites W3121821757 @default.
• W2146335940 cites W3122001952 @default.
• W2146335940 cites W3122352666 @default.
• W2146335940 cites W3122625710 @default.
• W2146335940 cites W3122859634 @default.
• W2146335940 cites W3125059406 @default.
• W2146335940 cites W3125441856 @default.
• W2146335940 cites W3125567285 @default.
• W2146335940 cites W4229772028 @default.
• W2146335940 cites W4246094637 @default.
• W2146335940 doi "https://doi.org/10.1016/j.jaccpubpol.2010.09.001" @default.
• W2146335940 hasPublicationYear "2010" @default.
• W2146335940 type Work @default.
• W2146335940 sameAs 2146335940 @default.
• W2146335940 citedByCount "116" @default.
• W2146335940 countsByYear W21463359402012 @default.
• W2146335940 countsByYear W21463359402013 @default.
• W2146335940 countsByYear W21463359402014 @default.
• W2146335940 countsByYear W21463359402015 @default.
• W2146335940 countsByYear W21463359402016 @default.
• W2146335940 countsByYear W21463359402017 @default.
• W2146335940 countsByYear W21463359402018 @default.
• W2146335940 countsByYear W21463359402019 @default.
• W2146335940 countsByYear W21463359402020 @default.
• W2146335940 countsByYear W21463359402021 @default.
• W2146335940 countsByYear W21463359402022 @default.
• W2146335940 countsByYear W21463359402023 @default.
• W2146335940 crossrefType "journal-article" @default.
• W2146335940 hasAuthorship W2146335940A5016942999 @default.
• W2146335940 hasAuthorship W2146335940A5025214164 @default.
• W2146335940 hasAuthorship W2146335940A5068193180 @default.
• W2146335940 hasConcept C121955636 @default.
• W2146335940 hasConcept C13164825 @default.
• W2146335940 hasConcept C137725906 @default.
• W2146335940 hasConcept C13896816 @default.
• W2146335940 hasConcept C144133560 @default.
• W2146335940 hasConcept C150130657 @default.
• W2146335940 hasConcept C156223087 @default.
• W2146335940 hasConcept C170856484 @default.
• W2146335940 hasConcept C177309310 @default.
• W2146335940 hasConcept C191602146 @default.
• W2146335940 hasConcept C198720655 @default.
• W2146335940 hasConcept C199521495 @default.
• W2146335940 hasConcept C62190432 @default.
• W2146335940 hasConceptScore W2146335940C121955636 @default.
• W2146335940 hasConceptScore W2146335940C13164825 @default.
• W2146335940 hasConceptScore W2146335940C137725906 @default.
• W2146335940 hasConceptScore W2146335940C13896816 @default.
• W2146335940 hasConceptScore W2146335940C144133560 @default.
• W2146335940 hasConceptScore W2146335940C150130657 @default.
• W2146335940 hasConceptScore W2146335940C156223087 @default.
• W2146335940 hasConceptScore W2146335940C170856484 @default.
• W2146335940 hasConceptScore W2146335940C177309310 @default.
• W2146335940 hasConceptScore W2146335940C191602146 @default.
• W2146335940 hasConceptScore W2146335940C198720655 @default.
• W2146335940 hasConceptScore W2146335940C199521495 @default.
• W2146335940 hasConceptScore W2146335940C62190432 @default.
• W2146335940 hasIssue "5" @default.
• W2146335940 hasLocation W21463359401 @default.
• W2146335940 hasOpenAccess W2146335940 @default.
• W2146335940 hasPrimaryLocation W21463359401 @default.
• W2146335940 hasRelatedWork W142025007 @default.
• W2146335940 hasRelatedWork W1602044011 @default.
• W2146335940 hasRelatedWork W1996727720 @default.
• W2146335940 hasRelatedWork W203902523 @default.
• W2146335940 hasRelatedWork W2125732433 @default.
• W2146335940 hasRelatedWork W2375843541 @default.
• W2146335940 hasRelatedWork W2524423869 @default.
• W2146335940 hasRelatedWork W2804260628 @default.
• W2146335940 hasRelatedWork W2973898948 @default.
• W2146335940 hasRelatedWork W2188395741 @default.
• W2146335940 hasVolume "29" @default.

• next