Raweh, Nahla Abdulrahman Mohammed; Abdullah, Abdulwahid … - In: Cogent business & management 10 (2023) 3, pp. 1-19
Motivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal audit function (OIAF), this paper examines how outsourced IAF provider is connected with timely audit reporting, and particularly explores the moderating influence of...