Work

The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda

Year: 2024

Type: article

Abstract: This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the instances to provide an integrated perspective for firms’ multilateral monitoring mechanisms. Furthermore, this study emphasizes the incorporation of sustainability and fraud considerations into the traditional roles of audit committees and auditors.

Source: Journal of financial reporting & accounting

DOI: 10.48548/pubdata-2508

Authors: Wehrhahn, Christoph, Velte, Patrick

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W7104796900

FWCI:

Cites:

Cited by:

Related to: