Monitoring of internal corporate governance system by audit committees, internal auditors and external auditors_supporting documents

This data collection contains the supporting documents and data for the cumulative dissertation "Monitoring of internal corporate governance system by audit committees, internal auditors and external auditors". (1) In the first paper, the authors conducted a systematic literature review of empirical articles examining the relationship between audit committees, external auditors and internal control systems (ICS) with the focuses on the relationship between audit committees, external auditors and ICS. The researchers searched within international databases instead of predefining journals: Google Scholar, Web of Science and Social Science Research Network. (2) The second study is based on online questionnaires completed by 112 German audit committee members, internal auditors and external auditors, adopting a research approach with qualitative components. (3) In the third study, semi-structured interviews were conducted with 12 experts working mainly as internal auditors, external auditors, and audit committee members in Germany.