شناسایی عناصر کلیدی حسابرسی داخلی

آذر، ع. (1380). بسط و توسعۀ روش آنتروپی شانون برای پردازش داده­ها در تحلیل محتوا، فصلنامۀ علمی ـ پژوهشی علوم انسانی دانشگاه الزهرا (س)، 11 (38 و 37)، 18-1.

ازکیا، م.، و دربان آستانه، ع. (1382). روش­های کاربردی تحقیق، تهران: کیهان.

سرمد، ز.؛ بازرگان، ع.،؛ حجازی، الف. (1389)، روش­های تحقیق در علوم رفتاری تهران: آگه.

 

References

Abdolmohammadi, M. & Boss, S. (2010). Factors Associated with IT Audits by the Internal Audit Function. International Journal of Accounting Information Systems, 11(3), 140-151.

Abdolmohammadi, M.J. & Sarens G. (2011). An Investigation of the Association between Cultural Dimensions and Variations in Perceived Use of and Compliance with Internal Auditing Standards in 19 Countries. The International Journal of Accounting, 46(4), 365-389.

Allegrini, M., D'Onza, G., Paape, L., Melville, R. & Sarens, G. (2006). The European literature review on internal auditing. Managerial Auditing Journal, 21(8), 845 – 853.

Almatarneh, G.F. (2011). Factors Determining the Internal Audit Quality in Banks: Empirical Evidence from Jordan. International Research Journal of Finance and Economics, 73, 110-119.

Al-Shetwi, M., Ramadili, Sh., Chowdury, T.H.S., & Sori, Z.M. (2011). Impact of Internal Audit Function (IAF) on Financial Reporting Quality (FRQ): Evidence from Saudi Arabia. African Journal of Business Management, 5(27), 11189-11198.

Al-Twaijry, A., Brierley, J. & Gwilliam DR. (2003). The Development of Internal Audit in Saudi Arabia: an institutional Theory Perspective. Critical Perspectives on Accounting, 14(5), 507-531.

Alzeban, A. & Gwilliam, D. (2014). Factors Affecting the Internal Audit Effectiveness: A Survey of The Saudi Public Sector. Journal of International Accounting, Auditing and Taxation. 23(2), 74-86.

Alzeban, A. & Sawan, N. (2013). The Role of Internal Audit Function in the Public Sector Context in Saudi Arabia. African Journal of Business Management, 7(6), 443-454.

Alzebana, A. & Sawan, N. (2015). The Impact of Audit Committee Characteristics on The Implementation of Internal Audit Recommendations. Journal of International Accounting, Auditing and Taxation, 24, 61-71.

Arel, B. (2010). The Influence of Litigation Risk and Internal Audit Source on Reliance Decisions. Advances in Accounting, 26(2), 170-176.

Arel, B., Beaudoin, C.A. & Cianci, A.M. (2012). The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision. Journal of Business Ethics, 109(3), 351–366.

Arena, M. & Azzone, G. (2009). Identifying Organizational Drivers of Internal Audit Effectiveness. International Journal of Auditing, 13, 43–60.

Azar, A. (2001). Extension and Development of Shannon Entropy Method for Data Processing in Content Analysis. Scientific and research quarterly journal of AL Zahra University, 11(37, 38), 1-18. (in Persian)

Azkiya, M., Darban Astaneh, A. (2010). Applied Research Method, Tehran, Keyhan. (in Persian)

Bostan, I., & Grosu, V. (2010). The role of internal audit in optimization of corporate governance at the groups of companies. Theoretical & Applied Economics, 17(2), 89-110.

Brody, R.G. (2012). External Auditors' Willingness to Rely on The Work of Internal Auditors: The Influence of Work Style and Barriers to Cooperation. Advances in Accounting, 28(1), 11-21.

Brown, P. (1983). Independent Auditor Judgment in the Evaluation of Internal Audit Functions. Journal of Accounting Research, 21(2), 444-455.

Caplan, D., Janvrin, D. & Kurtenbach, J. (2007). Internal Audit Outsourcing: An Analysis of Self-Regulation by the Accounting Profession. Research in Accounting Regulation, 19, 3-34.

Carey, P., Subramaniam, N. & Ching, K. C. W. (2006). Internal audit outsourcing in Australia. Accounting & Finance, 46(1), 11–30.

Chambers, R. & McDonald P. (2013). 7 Attributes of Highly Effective Internal Auditors. Robert Half & the institute of internal auditors. Available in: https://www.theiia.org/centers/aec/Pages/7-attributes-of-highly-effective-internal-auditors.aspx.

Christ, M.H., Masli, A., Sharp, N.Y. & Wood, D.A. (2015). Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help? Accounting, Organizations and Society, 44, 37-59.

Christopher, J., Sarens, G. & Leung, Ph. (2009). A Critical Analysis of the Independence of the Internal Audit Function: Evidence from Australia. Accounting, Auditing & Accountability Journal, 22(2), 200-220.

Cooper, B., Leung P. & Wong, G. (2006). The Asia Pacific literature review on internal auditing. Managerial Auditing Journal, 21(8), 822 – 834.

Coram, P., Ferguson, C. & Moroney, R. (2008). Internal Audit, Alternative Internal Audit Structures and the Level of Misappropriation of Assets Fraud. Accounting & Finance, 48, 543–559.

Desal, V., Roberts, R. W. & Srivastava, R. (2010). An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions. Contemporary Accounting Research, 27, 537–575.

Soh, D.S.B., Martinov‐Bennie, N. (2011). The Internal Audit Function: Perceptions of Internal Audit Roles, Effectiveness and Evaluation. Managerial Auditing Journal, 26(7), 605-622.

Ettredge, M., Reed, M. & Stone, M. (2000). An Examination of Substitution among Monitoring Devices: The Case of Internal and External Audit Expenditures. Review of Quantitative Finance and Accounting, 15(1), 57-79.

Felix, Jr., W. L., Gramling, A. A. & Maletta, M. J. (2001). The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution. Journal of Accounting Research, 39(3), 513–534.

Goodwin J. (2004). A Comparison of Internal Audit in the Private and Public Sectors. Managerial Auditing Journal, 19(5), 640-650.

Goodwin, J. & Yeo, T. Y. (2001). Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore. International Journal of Auditing, 5(2), 107–125.

Goodwin, J. (2003). The Relationship between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand. International Journal of Auditing, 7(3), 263–278.

Goodwin-Stewart, J. & Kent, P. (2006). Relation between External Audit Fees, Audit Committee Characteristics and Internal Audit. Accounting & Finance, 46(3), 387–404.

Goodwin‐Stewart, J. & Kent, P. (2006). The Use of Internal Audit by Australian Companies. Managerial Auditing Journal, 21(1), 81-101.

Hass, S., Abdolmohammadi, M. & Burnaby P. (2006). The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8), 835 – 844.

Kaplan, S.E. & Schultz, J.J. (2007). Intentions to Report Questionable Acts: An Examination of The Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting. Journal of Business Ethics, 71(2), 109–124.

Leung, Ph. & Cooper, B.J. (2009). Internal Audit – an Asia‐Pacific Profile and the Level of Compliance with Internal Auditing Standards. Managerial Auditing Journal, 24(9), 861-882.

Martin, K., Sanders, E. & Scalan, G. (2014). The Potential Impact of COSO Internal Control Integrated Framework Revision on Internal Audit Structured SOX Work Programs. Short Communication Research in Accounting Regulation, 26(1), 110-117.

Mihret, D.G., & Yismaw, A.W. (2007). Internal Audit Effectiveness: an Ethiopian Public Sector Case Study. Managerial Auditing Journal, 22(5), 470-484.

Mohamed, Z., Mat Zain, M., Subramaniam, N., & Wan Yusoff, W. F. (2012). Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees. International Journal of Auditing, 16(3), 268–285.

Muqattash, R. (2011). The Effect of the Factors in the Internal Audit Department on the Internal Auditors Objectivity in the Banks Operating in the United Arab Emirates: (A Field Study). Journal of International Management Studies, 6(3), 92-100.

Peursem, K.V., Jiang, L. (2008). Internal Audit Outsourcing Practice and Rationales: SME Evidence from New Zealand. Asian Review of Accounting, 16(3), 219-245.

Pforsich, H.D., Kramer, B.K.P. &Just, G.R. (2006). Establishing an effective internal audit department: it's a critical part of corporate governance and a good way to advance your business. Strategic Finance, 22-29.

Powell, N.C., Strickland, Sh. & Burnaby, P.A. (1992). Internal auditing: The Emergence of an International Profession? Journal of International Accounting, Auditing and Taxation, 1(2), 209-228.

Rittenberg, L. & Covaleski, M. (2001). Internalization Versus Externalization of the Internal Audit Function: an Examination of Professional and Organizational Imperatives. Accounting, Organizations and Society, 26(7–8), 617-641.

Rittenberg, L. E. & Covaleski, M. (1999). Outsourcing the Internal Audit Function: The British Government Experience with Market Testing. International Journal of Auditing, 3(3), 225–235.

Roussy, M. (2013). Internal Auditors’ Roles: From Watchdogs to Helpers and Protectors of the Top Manager. Critical Perspectives on Accounting, 24(7–8), 550-571.

Sarens, G. & De Beelde, I. (2006). The Relationship between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions. International Journal of Auditing, 10(3), 219–241.

Sarens, G., De Beelde, I. & Everaert P. (2009). Internal audit: A Comfort Provider to the Audit Committee. The British Accounting Review, 41(2), 90-106.

Sarmad, Z., Bazargan, A., Hejazi, A. (2010). Research Methods in Behavioral Sciences, Tehran: Agah. (in Persian)

Scarbrough, P., Rama D. & Raghunandan, K. (1998). Audit Committee Composition and Interaction with Internal Auditing: Canadian Evidence. Accounting Horizons, 12(1), 51-62.

Schineider, A. (2010). Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing. Research in Accounting Regulation, 22(2), 96-106.

Garcia, L.S., Barbadillo, E.R., Pérez, M.O. (2012). Audit Committee and Internal Audit and the Quality of Earnings: Empirical Evidence from Spanish Companies. Journal of Management & Governance, 16(2), 305–331.

Singer, S.H. (2008). The Evolving Internal Audit People Model. Internal Auditing, 23 (1), 3-11.

Spekle, R.F. Elten, H.J. & Kruis, A.M. (2007). Sourcing of Internal Auditing: An Empirical Study. Management Accounting Research, 18(1), 102-124.

Steinbart, P.J., Raschke, R.L., Gal, G. & Dilla, W.N. (2012). The Relationship Between Internal Audit and Information Security: An Exploratory Investigation. International Journal of Accounting Information Systems, 13(3), 228-243.

Stewart, J. & Subramaniam, N. (2010). Internal audit independence and objectivity: emerging research opportunities. Managerial Auditing Journal, 25(4), 328-360.

Wan-Hussin, W.N. & Bamahros, H.M. (2013). Do Investment in and The Sourcing Arrangement of the Internal Audit Function Affect Audit Delay? Journal of Contemporary Accounting & Economics, 9(1), 19-32.

Yasin, F.M. & Nelson, Sh. P. (2012). Audit Committee and Internal Audit: Inmplications and Audit Quality. International Journal of Economics, Management and Accounting, 20(2), 187-218.

Zaman, M. & Sarens G., (2013). Informal Interactions Between Audit Committees and Internal Audit Functions: Exploratory Evidence and Directions for Future Research. Managerial Auditing Journal, 28(6), 495-515.

Zulkifflee,M. (2011). The Effect of Audit Committee and internal Audit Attributes on Internal Audit Quality and Audit Fees. ProQuest Dissertations Publishing, 3705574.