Reference health
Exploring the Scientific Landscape of Internal Audit Research: A Bibliometric Analysis
129/129 checkable references clean · checked 2026-08-28
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 129 checked references that resolve
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Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives
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Do Nonaudit Services Compromise Auditor Independence? Further Evidence
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The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
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The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
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INTERPRETIVE AND CRITICAL RESEARCH IN ACCOUNTING: A COMMENTARY ON ITS ABSENCE FROM MAINSTREAM ACCOUNTING RESEARCH
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Exploring Diversity in Accounting through Faculty Journal Perceptions*
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A Summary of Research on External Auditor Reliance on the Internal Audit Function
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Audit committee characteristics and investment in internal auditing
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Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges
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Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
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Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
resolves10.1016/0361-3682(96)00012-8
Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis
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The Value to Management of Using the Internal Audit Function as a Management Training Ground
resolves10.1111/j.1099-1123.2005.00273.x
Changes in Internal Auditing During the Time of the Major US Accounting Scandals
resolves10.2308/acch.2005.19.2.69
Factors Associated with U.S. Public Companies' Investment in Internal Auditing
resolves10.2308/accr.2003.78.1.95
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports
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Threshold citation analysis of influential articles, journals, institutions and researchers in accounting
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Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance
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Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*
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Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud
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Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
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Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
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Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
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An analysis of experience effects on audit committee members' oversight judgments
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The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
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Determinants of weaknesses in internal control over financial reporting
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The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution
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The Influence of Nonaudit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit*
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The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing
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The Provision of Nonaudit Services by Accounting Firms to their Audit Clients*
resolves10.1506/4VD9-AE3K-XV7L-XT07
Are Auditors Compromised by Nonaudit Services? Assessing the Evidence*
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The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
resolves10.2308/aud.2004.23.1.153
Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees
resolves10.1506/car.25.1.7
Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision*
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Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control*
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The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand
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Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002
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Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
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Audit committee, board of director characteristics, and earnings management
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A Multistage Approach to External Auditors' Evaluation of the Internal Audit Function
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Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*
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Audit Committee Quality and Internal Control: An Empirical Analysis
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Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
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A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities
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Reflections on the internal auditing profession: what might have gone wrong?
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The Role of the Internal Audit Function in the Disclosure of Material Weaknesses
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Publication trends and the network of publishing institutions in accounting: data on<i>The Accounting Review</i>, 1926–2014
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Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics
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An Examination of Auditors' Decisions to Use Internal Auditors as Assistants: The Effect of Inherent Risk*
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Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy
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Citation “snapshot” of three leading international auditing journals
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The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision
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A hierarchical approach to the external auditor's evaluation of the internal auditing function*
resolves10.1016/j.aos.2009.12.003
Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk
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The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence
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Getting comfortable with the numbers: Auditing and the micro-production of macro-order
resolves10.1016/j.jaccpubpol.2015.11.001
The impact of PCAOB regulatory actions and engagement risk on auditors’ internal audit reliance decisions
resolves10.1016/j.jom.2008.08.001
The evolution of the intellectual structure of operations management—1980–2006: A citation/co‐citation analysis
resolves10.1111/j.1911-3846.2012.01141.x
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes‐Oxley Get It Wrong?*
resolves10.2308/bria-10065
Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?
resolves10.2308/acch.2001.15.2.105
Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing
resolves10.1016/j.bar.2009.10.002
Measuring the impact of accounting journals using Google Scholar and the g-index
resolves10.1111/ijau.12024
Editorial: Internal Audit Research at the Crossroads: Time to Turn a Page?
resolves10.1111/j.1099-1123.2006.00351.x
The Relationship between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions
resolves10.1007/s10843-015-0162-8
Is international entrepreneurship a field? A bibliometric analysis of the literature (1989–2015)
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The Structure of Scientific Literatures I: Identifying and Graphing Specialties
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Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
resolves10.1108/02686901011034162
Internal audit independence and objectivity: emerging research opportunities
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Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditors
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Audit committee effectiveness: informal processes and behavioural effects
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How to normalize cooccurrence data? An analysis of some well‐known similarity measures
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Software survey: VOSviewer, a computer program for bibliometric mapping
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Networks of accounting research: A citation-based structural and network analysis
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Prognostic Significance of Optic Disk Cupping in Ocular Hypertensive Patients
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Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics
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Informal interactions between audit committees and internal audit functions
The 62 references without a DOI — listed, not checked
no DOI — not checkedref6
no DOI — not checkedThe Effects of Certain Internal Audit Variables on the Planning of External Audit Programs
no DOI — not checkedThe Effect of an Internal Audit Function on the Scope of the Independent Auditors' Examination
no DOI — not checkedref12
no DOI — not checkedPresent-Day Audit Technique
no DOI — not checkedSignificant Contributions of Modern Internal Auditing to Management
no DOI — not checkedFactors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing
no DOI — not checkedAn Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud
no DOI — not checkedref32
no DOI — not checkedReport and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees
no DOI — not checkedref38
no DOI — not checkedAn Approach to Formulation of Professional Standards for Internal Auditors
no DOI — not checkedProfessional Status for Internal Auditors
no DOI — not checkedEarnings in Wartime
no DOI — not checkedResponse to SEC's Proxy Disclosure and Solicitation Enhancements
no DOI — not checkedref52
no DOI — not checkedref54
no DOI — not checkedCPAs Judge Internal Audit Department Objectivity
no DOI — not checkedref58
no DOI — not checkedAudit Effort, Audit Fees, and the Provision of Nonaudit Services to Audit Clients
no DOI — not checkedAudit Committee Effectiveness: A Synthesis of Empirical Audit Committee Literature
no DOI — not checkedPublication Opportunities in Accounting Research Journals: 1970-1988
no DOI — not checkedInternal Auditing
no DOI — not checkedA Test of Audit Pricing in the Small-client Segment of the US Audit Market
no DOI — not checkedEvaluating the Competence of Internal Audit Departments
no DOI — not checkedThe Role of the Internal Audit Function in Corporate Governance: A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research
no DOI — not checkedPractitioners' and Users' Perceptions of the Benefits of Certification of Internal Auditors
no DOI — not checkedAssessing Internal Audit Quality
no DOI — not checkedThe Routine Concept in Organization Theory and Strategic Management: A Co-citation Analysis
no DOI — not checkedBibliometrics, History of the Development of Ideas
no DOI — not checkedref102
no DOI — not checkedThe IIA's Perspective on Outsourcing Internal Auditing: A Professional Briefing for Chief Audit Executives
no DOI — not checkedAn Empirical Investigation of the Relationship between Journal Quality Ratings and Promotion and Tenure Decisions
no DOI — not checkedAudit Committee Effectiveness: An Empirical Investigation of the Contribution of Power
no DOI — not checkedThe New Internal Auditing and the Need for Specialized Preparatory Training
no DOI — not checkedref112
no DOI — not checkedAuditing at the Crossroads
no DOI — not checkedThe Effect of Risk Factors on Auditors' Configural Information Processing
no DOI — not checkedThe Expanding Field of Internal Auditing
no DOI — not checkedAuditee Incentives for Auditor Independence: The Case of Nonaudit Services
no DOI — not checkedProfessional Accounting Practice Today and Tomorrow
no DOI — not checkedAn Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements
no DOI — not checkedref145
no DOI — not checkedStatistical Bibliography in the Health Sciences
no DOI — not checkedInternal Auditing: History, Evolution, and Prospects
no DOI — not checkedref151
no DOI — not checkedManagement's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
no DOI — not checkedCo-citation in the Scientific Literature: A New Measure of the Relationship between Two Documents
no DOI — not checkedRelative Contributions of Professional Journals to the Field of Accounting
no DOI — not checkedref164
no DOI — not checkedCharacteristics of Subject Literature
no DOI — not checkedAmended Requirements for Rinancial Statements Prescribed by the Securities and Exchange Commission in Regulation SX
no DOI — not checkedInternal Auditing Developments in the Air Force
no DOI — not checkedAn Experimental Comparison of Bibliometric Mapping Techniques
no DOI — not checkedInternal Auditors Can Cut Outside CPA Costs
no DOI — not checkedScientific and Scholarly
no DOI — not checkedAuthor Cocitation: A Literature Measure of Intellectual Structure
no DOI — not checkedBibliometrics
no DOI — not checkedVisualizing a Discipline: An Author Co-citation Analysis of Information Science, 1972-1995
no DOI — not checkedref189
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