English, Article, Journal or magazine article edition: The Agency Model as a Predictor of the Size of the Internal Audit Function in Belgian Companies G. SARENS

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Bookmark: http://trove.nla.gov.au/version/14822
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Agency Model as a Predictor of the Size of the Internal Audit Function in Belgian Companies
Author
  • G. SARENS
Physical Description
  • preprint
Notes
  • This study contributes to the literature by using an agency model to explain the size of internal audit functions in a non-Anglo-Saxon environment. Data to test this model were collected from annual reports and a questionnaire sent to Chief Audit Executives. The results show that the agency model has high explanatory power and reveals that the more diffused the ownership structure of the company, the larger the company and the more reporting levels within the company, the larger the internal audit function. The results of this study confirm the growing monitoring role of internal auditing in contemporary corporate governance.
  • internal auditing, Belgium, agency theory, questionnaire, annual report
  • RePEc:rug:rugwps:07/​458
Language
  • English
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