{"id":"https://openalex.org/W1605147698","doi":null,"title":"Internal audit independence and objectivity: a review of current literature and opportunities for future research","display_name":"Internal audit independence and objectivity: a review of current literature and opportunities for future research","publication_year":2009,"publication_date":"2009-03-01","ids":{"openalex":"https://openalex.org/W1605147698","mag":"1605147698"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:gri:apaper:accounting:200903","doi":null,"is_oa":false,"landing_page_url":"https://research-repository.griffith.edu.au/bitstream/handle/10072/390468/2009-03-internal-audit-independence-and-objectivity-a-review-of-current-literature-and-opportunities-for-future-research.pdf","pdf_url":"https://research-repository.griffith.edu.au/bitstream/handle/10072/390468/2009-03-internal-audit-independence-and-objectivity-a-review-of-current-literature-and-opportunities-for-future-research.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},"volume":null,"type":"preprint","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Jenny Stewart","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jenny Stewart","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5054419660","display_name":"Nava Subramaniam","orcid":"https://orcid.org/0000-0002-3960-0754","observed_orcids":["https://orcid.org/0000-0002-3960-0754"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nava Subramaniam","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3960-0754","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.004600000102072954,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9380000233650208},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9380000233650208},{"id":"https://openalex.org/keywords/objectivity","display_name":"objectivity","score":0.7390000224113464},{"id":"https://openalex.org/keywords/internal-auditors","display_name":"internal auditors","score":0.8029999732971191},{"id":"https://openalex.org/keywords/research-agenda","display_name":"research agenda","score":0.4099999964237213}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.9233869314193726},{"id":"https://openalex.org/C2482559","wikidata":"https://www.wikidata.org/wiki/Q206330","display_name":"Objectivity (philosophy)","level":2,"score":0.6084720492362976},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5673004388809204},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5634284019470215},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5583641529083252},{"id":"https://openalex.org/C46934059","wikidata":"https://www.wikidata.org/wiki/Q61515","display_name":"Outsourcing","level":2,"score":0.4969220459461212},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4833533465862274},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.46237680315971375},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.41430097818374634},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1252206265926361},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:RePEc:gri:apaper:accounting:200903","doi":null,"is_oa":false,"landing_page_url":"https://research-repository.griffith.edu.au/bitstream/handle/10072/390468/2009-03-internal-audit-independence-and-objectivity-a-review-of-current-literature-and-opportunities-for-future-research.pdf","pdf_url":"https://research-repository.griffith.edu.au/bitstream/handle/10072/390468/2009-03-internal-audit-independence-and-objectivity-a-review-of-current-literature-and-opportunities-for-future-research.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:1605147698","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/paper/griapaper/accounting_3a200903.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W52845273","https://openalex.org/W62631206","https://openalex.org/W160746052","https://openalex.org/W286297135","https://openalex.org/W1536283410","https://openalex.org/W1537929213","https://openalex.org/W1548932994","https://openalex.org/W1549980476","https://openalex.org/W1556043104","https://openalex.org/W1963925636","https://openalex.org/W1965518973","https://openalex.org/W1972796697","https://openalex.org/W1985468794","https://openalex.org/W1989476083","https://openalex.org/W2008353587","https://openalex.org/W2017923821","https://openalex.org/W2027521716","https://openalex.org/W2027570104","https://openalex.org/W2037433669","https://openalex.org/W2038009676","https://openalex.org/W2053126036","https://openalex.org/W2072194187","https://openalex.org/W2086021570","https://openalex.org/W2092050262","https://openalex.org/W2094385680","https://openalex.org/W2108590086","https://openalex.org/W2127493932","https://openalex.org/W2133407935","https://openalex.org/W2152917114","https://openalex.org/W2157928763","https://openalex.org/W2159823119","https://openalex.org/W2165280541","https://openalex.org/W2403200718","https://openalex.org/W2473401090"],"related_works":["https://openalex.org/W7110811449","https://openalex.org/W3003965517","https://openalex.org/W2901172273","https://openalex.org/W2259300892","https://openalex.org/W7110817703","https://openalex.org/W7110978248","https://openalex.org/W7217230143","https://openalex.org/W7110823871","https://openalex.org/W7111238831","https://openalex.org/W2961464883"],"abstract_inverted_index":{"Internal":[0],"auditing":[1]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}
