Relational contracting theory and internal audit : chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity
Year of publication: |
2024
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Authors: | Vafaei, Elnaz ; Singh, Hajinder ; Scully, Glennda ; Gilchrist, David J. ; Agrawal, Prerana |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 28.2024, 1, p. 24-43
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Subject: | corporate governance | independence | internal audit | Interne Revision | Internal audit | Corporate Governance | Corporate governance | Vertrauen | Confidence | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Prinzipal-Agent-Theorie | Agency theory |
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