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The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations

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  • Aaron Cohen
  • Gabriel Sayag

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  • Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    • Handle: RePEc:bla:ausact:v:20:y:2010:i:3:p:296-307
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    References listed on IDEAS

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    1. Schneider, A, 1984. "Modeling External Auditors Evaluations Of Internal Auditing," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 22(2), pages 657-678.
    2. Brown, Pr, 1983. "Independent Auditor Judgment In The Evaluation Of Internal Audit Functions," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 21(2), pages 444-455.
    3. Nanni, Alfred Jr., 1984. "An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 149-163, June.
    4. Eden, Dov & Moriah, Leah, 1996. "Impact of Internal Auditing on Branch Bank Performance: A Field Experiment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 68(3), pages 262-271, December.
    5. Paul Coram & Colin Ferguson & Robyn Moroney, 2008. "Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 543-559, December.
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