Gerrit Sarens

Université Catholique de Louvain

Assistent Professor

Place des Doyens, 1

Louvain-la-Neuve, 1348

Belgium

SCHOLARLY PAPERS

9

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CITATIONS
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3

Scholarly Papers (9)

1.

Factors Associated with Best Practices in Internal Auditing: Emerging vs. Developed Countries

CAAA Annual Conference 2010
Number of pages: 30 Posted: 29 Dec 2009 Last Revised: 10 Jan 2010
Gerrit Sarens and Mohammad J. Abdolmohammadi
Université Catholique de Louvain and Bentley University
Downloads 436 (45,398)

Abstract:

Internal audit, best practices, emerging countries, developed countries

2.

Cultural Dimension and Professionalism and Uniformity of Internal Auditing Practice

CAAA Annual Conference 2010
Number of pages: 39 Posted: 29 Dec 2009 Last Revised: 10 Jan 2010
Gerrit Sarens and Mohammad J. Abdolmohammadi
Université Catholique de Louvain and Bentley University
Downloads 389 (48,145)

Abstract:

Internal auditing, professionalism, uniformity, culture

3.

Cultural Dimension as an Explanatory Variable in Use and Compliance with Internal Auditing Standards in Nineteen Countries

CAAA Annual Conference 2009 Paper
Number of pages: 35 Posted: 12 Jan 2009
Mohammad J. Abdolmohammadi and Gerrit Sarens
Bentley University and Université Catholique de Louvain
Downloads 334 (66,399)

Abstract:

Cultural dimensions, internal auditing standards

4.

Internal Auditing Effectiveness: Multiple Case Study Research in Germany That Hardens Role Theory and the Relational Theory of Coordination

CAAA Annual Conference 2012
Posted: 03 Dec 2011 Last Revised: 12 Mar 2016
Rainer Lenz and Gerrit Sarens
Louvain School of Management (UCL) and Université Catholique de Louvain

Abstract:

Internal auditing, effectiveness, role theory, theory of relational coordination

5.

Monitoring Effects of the Internal Audit Function: Agency Theory Versus Other Explanatory Variables

International Journal of Auditing, Vol. 15, Issue 1, pp. 1-20, 2011
Number of pages: 20 Posted: 08 Feb 2011
Gerrit Sarens and Mohammad J. Abdolmohammadi
Université Catholique de Louvain and Bentley University
Downloads 2 (527,223)
Citation 1
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Abstract:

Internal audit function, agency theory, staffing size, independent board members, audit committee activity, control environment

6.

Internal Auditing Research: Where are We Going? Editorial

International Journal of Auditing, Vol. 13, Issue 1, pp. 1-7, March 2009
Number of pages: 7 Posted: 16 Jun 2009
Gerrit Sarens
Université Catholique de Louvain
Downloads 2 (527,223)
Citation 2
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Abstract:

Probing the Discriminatory Power of Characteristics of Internal Audit Functions: Sorting the Wheat from the Chaff

International Journal of Auditing, Vol. 18, Issue 2, pp. 126-138, 2014
Number of pages: 13 Posted: 12 Jun 2014
Rainer Lenz, Gerrit Sarens and Kenneth Edgar D'Silva
Louvain School of Management (UCL), Université Catholique de Louvain and London South Bank University - Centre for Research in Accounting
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Abstract:

IAF characteristics, discriminatory power, effectiveness, IA professional, self‐assessment

Probing the Discriminatory Power of Characteristics of Internal Audit Functions: Sorting the Wheat from the Chaff

International Journal of Auditing, October 2013
Posted: 26 Jan 2014
Rainer Lenz, Gerrit Sarens and Kenneth Edgar D'Silva
Louvain School of Management (UCL), Université Catholique de Louvain and London South Bank University - Centre for Research in Accounting

Abstract:

IAF characteristics, discriminatory power, effectiveness, IA professional, self-assessment

8.

Reflections on the Internal Auditing Profession: What Might Have Gone Wrong?

Managerial Auditing Journal, Vol. 27, No. 6, 2012
Posted: 26 Jan 2014
Rainer Lenz and Gerrit Sarens
Louvain School of Management (UCL) and Université Catholique de Louvain

Abstract:

Internal auditing, Corporate governance, Professions

9.

Factors Associated with the Internal Audit Function's Role in Corporate Governance

Journal of Applied Accounting Research, Vol. 13 No. 2, 191-204, 2012
Posted: 26 Jan 2014
Université Catholique de Louvain, Bentley University and Louvain School of Management (UCL)

Abstract:

Internal auditing, Corporate governance, Audit committee, United States of America