Results 1 to 10 of about 58,614 (305)
Constructing internal audit quality evaluation index: evidence from listed companies in Jiangsu province, China [PDF]
Heliyon, 2022 Internal audit quality is the foundation for a company's survival and development across the world. As a result, global efforts have been made to develop a scientific and accurate evaluation index for internal audit quality.
Ren Kai +3 more
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Tikrit Journal of Administrative and Economic Sciences, 2023 Sustainability topics receive more attention, especially in the current era of globalization and rapid environmental changes and the effects of these changes on various business sectors and the need for these sectors to evaluate their performance on a ...
Hussein Ali Mohaisen +2 more
doaj +1 more source
Internal audit stigma impairs internal audit outcomes
Corporate Ownership and Control, 2021 Prior research finds that the internal audit function (IAF) plays a critical role in organizations, yet there is still a stigma toward the profession. We examine how this stigma affects internal audit outcomes, using three different data sources: survey results from parts of Europe (113 observations) and the United States (124 observations) for the ...
Marc Eulerich +3 more
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Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and ...
Aboozar Okhravi Joghan +2 more
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The Influential Factors of Internal Audit Effectiveness: A Conceptual Model
International Journal of Financial Studies, 2022 The purpose of this paper is to systematically review the literature on the influential factors of internal audit effectiveness and articulate these factors in a conceptual model.
Ayman Abdelrahim +1 more
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Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam
International Journal of Financial Studies, 2022 This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work.
Thu Trang Ta, Thanh Nga Doan
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MASA DEPAN PERAN AUDIT INTERNAL DI INDONESIA
Jurnal Akuntansi Multiparadigma, 2022 Abstrak – Masa Depan Peran Audit Internal di Indonesia Tujuan Utama – Penelitian ini bertujuan untuk mengkaji penelitian terkait audit internal di Indonesia dan memberikan masukan terkait topik penelitian selanjutnya.
Dini Kamilia Salma
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Internal Audit Function and Audit Fees: Evidence from Nigeria
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021 The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali +1 more
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Complexity, 2021 This paper analyzes the survey data and qualitative evaluation information of the internal control audit of some universities directly under the Ministry of Education of China (MEC) by using the principal component analysis.
Jingjuan Zhu +4 more
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Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The role of the internal audit chief is pivotal in the internal audit sector, as they play a crucial role in enhancing the company's internal controls and ensuring the quality of financial reporting.
Azam Valizadeh Larijani, Fahimeh Hasani
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