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The contingent relationship between the controller and internal audit functions in large organizations

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  • San Miguel, Joseph G.
  • Govindarajan, Vijayaraghavan

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  • San Miguel, Joseph G. & Govindarajan, Vijayaraghavan, 1984. "The contingent relationship between the controller and internal audit functions in large organizations," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 179-188, June.
    • Handle: RePEc:eee:aosoci:v:9:y:1984:i:2:p:179-188
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    Citations

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    Cited by:

    1. Höring, Dirk & Gründl, Helmut, 2011. "Risk management's place in an organisation: A tradeoff between independence and co-ordination," ICIR Working Paper Series 05/11, Goethe University Frankfurt, International Center for Insurance Regulation (ICIR).
    2. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
    3. Abiodun Omidiji & Nives Botica Redmayne & Dimu Ehalaiye & Ernest Gyapong, 2024. "Internal audit in microfinance institutions‐ evidence from transitional and developing economies," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(1), pages 109-141, January.
    4. Steinbart, Paul John & Raschke, Robyn L. & Gal, Graham & Dilla, William N., 2018. "The influence of a good relationship between the internal audit and information security functions on information security outcomes," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 15-29.
    5. Mihret, Dessalegn Getie, 2014. "How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 771-782.
    6. Yukalov, V.I., 1987. "Lattice mixtures of fluctuating phases," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 144(2), pages 369-389.
    7. Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
    8. Timothy McCoy & Dale Flesher, 1998. "A case of an early 1900s principal-agent relationship in the Mississippi lumber industry," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 13-31.

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