Financial ecological environment and internal audit outsourcing: evidence from survey in China
China Journal of Accounting Studies, 2021 This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment. We find that in regions with a poor financial ecological environment, firms are more likely to outsource internal audit and
Jing Du, Wanfu Li, Bin Lin, Donghui Wu
doaj +3 more sources
Corporate governance, internal audit quality and financial reporting quality of financial institutions [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from ...
Twaha Kigongo Kaawaase +3 more
doaj +3 more sources
Cogent Business & ManagementState-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion.
R. Ait Novatiani +4 more
doaj +3 more sources
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
doaj +1 more source
A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective As audit committees are expected to assess the design and implementation of internal controls, the challenge of supervising financial reporting controls has become more prominent.
Ali Ebrahimi Kordlar +2 more
doaj +1 more source
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core +6 more sources
Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds [PDF]
Финансовый журнал, 2022 The article deals with the organization and implementation of internal financial control and internal financial audit in the public administration sector. This issue is of particular relevance due to regularly taken decisions to restrict (moratorium) the
Andrey I. Lukashov
doaj +1 more source
The effect of auditing quality and internal control on financial resilience in public sector organi-zations: Information quality as the mediating factor [PDF]
International Journal of Data and Network Science, 2023 In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater ...
Pius Lustrilanang +3 more
doaj +1 more source
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
Pengaruh Audit Internal dan Religiusitas Terhadap Kecurangan Pelaporan Keuangan
Jurnal Bisnis dan Kewirausahaan, 2022 Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 800,000. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to ...
Lu'lu' Nafiati, Rintan Nuzul Ainy
doaj +1 more source