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Some Arguments That Justify The Audit Trinity’S Approach In The Context Of Corporate Governance

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  • Cristina Bota-Avram

    (Babes Bolyai University)

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    Abstract

    The purpose of this paper is to develop a synthesis of the main arguments that could justify the necessity of audit trinity’s approach (internal audit, external audit, audit committee) in assuring good corporate governance. The aim of the paper is also to synthesize relevant theoretical and empirical latest literature that argues the significance of audit functions as an important mechanism in the effective functioning of corporate governance system. From methodological point of view, the construction of this paper has adopted a normative approach, the research being primarily, based on a examination of relevant literature, with a focus on developments that have more or less implications over the progress of corporate governance issues, especially in these difficult economic context that requires urgently the adopting of effective solutions. By presenting on overview over the latest literature ad discussing the shifting demands with respect to the audit’s contribution to ensuring good corporate governance, the author of this paper hopes to stimulate further research and constructive debates in the field.

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    File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/611Bota-Avram.pdf
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    Bibliographic Info

    Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.

    Volume (Year): 6 (2011)
    Issue (Month): 1 (April)
    Pages: 5-18

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    Handle: RePEc:blg:journl:v:6:y:2011:i:1:p:5-18

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    Postal: Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania
    Phone: 004 0269 210375
    Fax: 004 0269 210375
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    Web page: http://economice.ulbsibiu.ro/
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    Related research

    Keywords: Internal audit; external audit; audit committee; corporate governance; audit trinity;

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Brenda A. Porter, 2009. "The audit trinity: the key to securing corporate accountability," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(2), pages 156-182, February.
    2. Stuart Turley & Mahbub Zaman, 2004. "The Corporate Governance Effects of Audit Committees," Journal of Management and Governance, Springer, vol. 8(3), pages 305-332, 06.
    3. Gillan, Stuart L. & Martin, John D., 2007. "Corporate governance post-Enron: Effective reforms, or closing the stable door?," Journal of Corporate Finance, Elsevier, vol. 13(5), pages 929-958, December.
    4. Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 327-49, June.
    5. Benston, George J. & Hartgraves, Al L., 2002. "Enron: what happened and what we can learn from it," Journal of Accounting and Public Policy, Elsevier, vol. 21(2), pages 105-127.
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