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~isPartOf:"Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium"
~language:"eng"
~person:"SARENS, G."
~subject:"Belgium"
~subject:"Oil prices"
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Oil prices
audit committee
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internal auditing
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SARENS, G.
PEERSMAN, G.
3
BAUMEISTER, C.
2
BEELDE, I. DE
1
BROECK, H. VAN DEN
1
CHRISTIAENS, J.
1
DECRAMER, A.
1
EVERAERT, P.
1
ROBAYS, I. VAN
1
ROMMEL, J.
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VANDERSTRAETEN, A.
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WILLEM, A.
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Faculteit Economie en Bedrijfskunde, Universiteit Gent
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Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium
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Sourcing of Accounting: Evidence from Belgian SMEs
EVERAERT, P.
;
SARENS, G.
;
ROMMEL, J.
-
Faculteit Economie en Bedrijfskunde, Universiteit Gent
-
2006
investigate the difference in reasons to (or not to) outsource, depending on the
business
function. Finally, there is no link with …
Persistent link: https://www.econbiz.de/10004983094
Saved in:
2
A Research Note on the Relationship between the Control Environment and the Size of the Internal Audit Function in Belguim
SARENS, G.
-
Faculteit Economie en Bedrijfskunde, Universiteit Gent
-
2007
This study attempts to contribute to the literature by developing three control environment variables, reflecting the contemporary context in which internal auditing is operating, and testing how these variables are related with the size of the internal audit function. Data were collected...
Persistent link: https://www.econbiz.de/10004982831
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3
The Agency Model as a Predictor of the Size of the Internal Audit Function in Belgian Companies
SARENS, G.
-
Faculteit Economie en Bedrijfskunde, Universiteit Gent
-
2007
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...
Persistent link: https://www.econbiz.de/10004982997
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4
Contemporary internal auditing practices : (new) roles and influencing variables. Evidence from extended case studies
SARENS, G.
;
BEELDE, I. DE
-
Faculteit Economie en Bedrijfskunde, Universiteit Gent
-
2004
Following the recommendation made by Rittenberg (1999), this study encompasses the broader nature of internal auditing that is evolving in practice and confirmed by the revised definition of internal auditing and the new Professional Practices Framework, both issued by the IIA in 1999. This...
Persistent link: https://www.econbiz.de/10004983109
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