Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud
Version of Record online: 18 MAR 2008
© 2008 The Authors. Journal compilation © 2008 AFAANZ
Accounting & Finance
Volume 48, Issue 4, pages 543–559, December 2008
How to Cite
Coram, P., Ferguson, C. and Moroney, R. (2008), Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting & Finance, 48: 543–559. doi: 10.1111/j.1467-629X.2007.00247.x
We thank Katherine Geddes for her invaluable research assistance on this project. Thanks also to Jean Bédard, Allen Craswell, Jere Francis, Carl Hollingsworth, Nava Subramaniam, David Wood, Gang Wu, and participants at the 2006 International Symposium on Audit Research Conference, the 2007 American Accounting Association Auditing Mid-year Meeting, and the 2006 Accounting and Finance Association of Australia and New Zealand Conference. We are also grateful for the financial support of the Faculty of Economics and Commerce at the University of Melbourne and an Australian Research Council Linkage grant. Finally, and importantly, thanks to the organizations who replied to our survey and to KPMG for providing access to its data on fraud.
- Issue online: 23 OCT 2008
- Version of Record online: 18 MAR 2008
- Received 23 March 2007; accepted 8 November 2007 by Gary Monroe.
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