Could anyone recommend a database where I can find a proper archival data about Internal Audit Functions in Australian listed companies?
Hello everyone,
I am considering a potential research project based on an archival data about Internal Audit Functions (IAF), Audit Committees (AC) and other corporate governance functions in Australian companies. I want to know the number of the defined population to decide the feasibility of regression analysis. Thus, I need some key statistics such as the number of listed companies that have an IAF and AC, their structures, and reporting mechanisms of IAF.
Is there a database or a particular way of collecting such information or the full data (other than a survey)?
I sincerely appreciate your help,
Hamed
Hamed, you can try OSIRIS database which provides Information on listed companies - globally. Maybe you can also try ORIANA which provides company information specific Asia-Pacific region. All the best!
Though I am not very familiar with data for audit function, but I suggest you review the CAANZ’s website https://www.charteredaccountantsanz.com/. Perhaps, you could get some useful information or relevant contact details that may act as a catalyst in your search.
Sounds interesting Hamed. The data you seek will be disclosed in the annual report & accounts under the narrative reports around governance and risk, which is ultimately the only reliable source of data (due to frequent database errors). I appreciate that gathering this data from each company's ARA will be time consuming. Do you have a research assistant?
Thank you evey one for your insights.
Dr. Kelly, unfortunatly the assistant I am able to access regarding gathering the data is very humble. That is whay I posted this question here. Analysing APAs and Corporate Governance (CG) statements should be the better way but I was looking for smarter and easier ways. I appreciate your insights and supports.
As regards banks, I would suggest that you use Bankscope database, and you may use Datastream database for all types of companies registered in the Australian Stock Exchange Market. These databases would give you a rough idea about the audit function followed by the sample companies in general. You may then go to such companies' websites to look for more audit information, such as internal audit function, audit committee, etc.
Hi Hamed,
I wonder if you still have trouble gathering the required data for your research? If you do, I have found this company (GPL New Zealand) very helpful in data gathering, data cleaning, data entry, transcribing and related data management. You may request for assistance via [email protected].
In addition to the above suggestions, including mine, you may want to read papers about corporate governance. I have a number of papers published in this regard; you are welcome to have a look at.
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