Results 1 to 10 of about 38,211 (158)
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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The determinants of internal audit quality [PDF]
European Journal of Management and Business Economics, 2023 Purpose – This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
António Samagaio, Teresa Felício
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Internal audit quality and resistance to pressure [PDF]
Journal of Money and Business, 2022 Purpose – The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity affect their resistance to pressure from host entities regarding ...
Salem M. AL Fayi
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Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness
International Journal of Business Science and Applied Management, 2021 Cognizant of the growing importance of internal control as a corporate governance mechanism in organizations, this paper investigates factors that are associated with internal audit effectiveness.
Singh, K.S.D. +4 more
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Auditors’ and auditees’ perception on the internal audit quality
Audit Financiar, 2016 The purpose of this study is to examine the influence of audit planning, fieldwork audit, audit reporting, follow-up action of the audit results, the auditor team competence, and independence of the auditor team on the internal audit quality at the ...
Kartika Djati +3 more
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The Impact of Digital Transformation on the Internal Audit Quality and its Reflection on Enhancing the Quality of Financial Reporting " An Empirical Study" [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2022 There have been many developments in the internal audit over time in terms of standards, organizational dependency, independence, the emergence of digital transformation and its relationship to improving the quality of internal auditing and its role in ...
جمـــــــــال سعـــــد خطــــــاب +2 more
doaj +1 more source
Scientific Mapping of the Literature on Internal Audit Quality [PDF]
مطالعات تجربی حسابداری مالی, 2023 This study aims to conduct a literature review on internal audit quality literature using bibliometrics methods, including time-trend and impact analysis of studies, journals, authors, institutions, and countries.
Bita Mashayekhi +2 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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International Journal of Financial Studies, 2023 The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention.
Madiha Afzal
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Self-efficacy, professional ethics, and internal audit quality
Jurnal Ekonomi dan Bisnis, 2022 This study aims to investigate the effects of self-efficacy and professional ethics on internal audit quality and the role of professional ethics in moderating the relationship between self-efficacy and internal audit quality.
Syahril Djaddang, Shanti Lysandra
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