Rainer Lenz

Louvain School of Management (UCL)

Alumnus

Place des Doyens 1

Louvain-la-Neuve, 1348

Belgium

SCHOLARLY PAPERS

6

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Ideas:
“  Seasoned financial and audit executive with over 25 years of international experience in global organizations. PhD from the Louvain School of Management in Belgium. PhD completed while working full time.  ”

Scholarly Papers (6)

1.

Insights into the Effectiveness of Internal Audit: A Multi-Method and Multi-Perspective Study

Posted: 24 Dec 2014 Last Revised: 12 Mar 2016
Rainer Lenz
Louvain School of Management (UCL)

Abstract:

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internal audit; effectiveness; corporate governance

2.

A Synthesis of Empirical Internal Audit Effectiveness Literature Pointing to New Research Opportunities

Rainer Lenz, Ulrich Hahn (2015), A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities, Managerial Auditing Journal, Vol. 30 Iss: 1, pp. 5-33
Posted: 21 Dec 2014 Last Revised: 12 Mar 2016
Rainer Lenz and Ulrich Hahn
Louvain School of Management (UCL) and Frankfurt University of Applied Sciences

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internal audit, assurance

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
Louvain School of Management (UCL), Université Catholique de Louvain and London South Bank University - Centre for Research in Accounting
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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
Louvain School of Management (UCL), Université Catholique de Louvain and London South Bank University - Centre for Research in Accounting

Abstract:

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

4.

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:

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Internal auditing, Corporate governance, Professions

5.

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 - Department of Accountancy and Louvain School of Management (UCL)

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

6.

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:

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