DissertationFirst publicationDOI: 10.48548/pubdata-3984

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

Sustainability-related evidence from Germany

Chronological data

Date of first publication2026-07-14
Date of publication in PubData 2026-07-14
Date of defense2026-06-26

Language of the resource

English

Related external resources

Related part DOI: 10.1108/JFRA-05-2024-0312
Wehrhahn, C., & Velte, P. (2024). The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda. Journal of Financial Reporting and Accounting.
Related part DOI: 10.1108/MEDAR-02-2025-2852
Wehrhahn, C. (2025). Sustainability-related co-operation among audit committees, internal auditors and external auditors: a survey-based study. Meditari Accountancy Research, 34(1), 166–195.

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Abstract

This cumulative dissertation addresses several distinct questions related to monitoring of internal corporate governance systems by audit committees, internal auditors and external auditors in Germany.

Keywords

Corporate Governance; Audit; Accounting; Corporate

Grantor

Leuphana University Lüneburg

More information

DDC

658 :: Allgemeines Management

Creation Context

Research