Gerrit Sarens

Overview

Best Publications

• A critical analysis of the independence of the internal audit function: evidence from Australia

  Joe Christopher;Gerrit Sarens;Philomena Leung

  364
  Citations

• The Relationship between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions

  Gerrit Sarens;Ignace De Beelde

  308
  Citations

• Internal auditors' perception about their role in risk management : A comparison between US and Belgian companies

  Gerrit Sarens;Ignace De Beelde

  278
  Citations

• Internal audit: A comfort provider to the audit committee

  Gerrit Sarens;Gerrit Sarens;Ignace De Beelde;Patricia Everaert

  242
  Citations

• Monitoring effects of the internal audit function: agency theory versus other explanatory variables

  Gerrit Sarens;Mohammad J. Abdolmohammadi

  214
  Citations

• Using Transaction Cost Economics to explain outsourcing of accounting

  Patricia Everaert;Gerrit Sarens;Gerrit Sarens;Jan Rommel

  201
  Citations

• Cost modeling in logistics using time‐driven ABC: Experiences from a wholesaler

  Patricia Everaert;Werner Bruggeman;Gerrit Sarens;Steven R Anderson

  198
  Citations

• Factors associated with the internal audit function's role in corporate governance

  Gerrit Sarens;Mohammad J. Abdolmohammadi;Rainer Lenz

  172
  Citations

• Informal interactions between audit committees and internal audit functions: Exploratory evidence and directions for future research

  Mahbub Zaman;Gerrit Sarens

  158
  Citations

• Internal Auditing Research: Where are we going? Editorial

  Gerrit Sarens

  158
  Citations

• The European literature review on internal auditing

  Marco Allegrini;Giuseppe D'Onza;Leen Paape;Robert Melville

  153
  Citations

• Sourcing strategy of Belgian SMEs: empirical evidence for the accounting services

  Patricia Everaert;Gerrit Sarens;Jan Rommel

  107
  Citations

• Understanding the internal audit function in a digitalised business environment

  Unknown

  105
  Citations

• Reflections on the internal auditing profession: what might have gone wrong?

  Rainer Lenz;Gerrit Sarens

  99
  Citations

• Probing the discriminatory power of characteristics of Internal Audit Functions: Sorting the wheat from the chaff

  Rainer Lenz;Gerrit Sarens;Kenneth D'Silva

  80
  Citations

• Characteristics of target costing: theoretical and field study perspectives

  Patricia Everaert;Stijn Loosveld;Tom Van Acker;Marijke Schollier

  77
  Citations

• Are Internal Auditing Practices Related to the Age of the Internal Audit Function? Exploratory Evidence and Directions for Future Research

  Gerrit Sarens;Marco Allegrini;Giuseppe D'Onza;Robert Melville

  73
  Citations

• Preparing work-ready graduates – skills development lessons learnt from internal audit practice

  Kato Plant;Karin Barac;Gerrit Sarens

  64
  Citations

• The relationship between audit committee characteristics and financial statement quality: evidence from Belgium

  Nicolas De Vlaminck;Gerrit Sarens

  56
  Citations

• Implementing combined assurance: insights from multiple case studies

  Loïc Decaux;Gerrit Sarens

  51
  Citations

• The Association between Corporate Governance Guidelines and Risk Management and Internal Control Practices: Evidence from a Comparative Study

  Gerrit Sarens;Joe Christopher

  45
  Citations

• Contemporary internal auditing practices : (new) roles and influencing variables. Evidence from extended case studies

  G. Sarens;I. de Beelde

  23
  Citations