Factors that influence the perceived use of the internal audit function's work by executive management and audit committee

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 69.2K citations

Agency Costs, Managerial Aspect, Ownership Structure +11

The Economic Theory of Agency: The Principal's Problem.

Stephen A. Ross · American Economic Review · 1973 · 4.1K citations

Canonical Agency Problem, Mathematical Economics, Economics +12

Hierarchies and Bureaucracies: On the Role of Collusion in Organizations

The Journal of Law Economics and Organization · 1986 · 1.2K citations

Negotiation, Law, October 1986 +19

Identifying Organizational Drivers of Internal Audit Effectiveness

Marika Arena, Giovanni Azzone · International Journal of Auditing · 2009 · 424 citations

Continuous Auditing, Firm Performance, Accounting Practice +16

Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing

K. Raghunandan, Dasaratha V. Rama, William J. Read · Accounting Horizons · 2001 · 387 citations

Continuous Auditing, Firm Performance, Accounting Practice +20