Oussii, Ahmed Atef; Boulila Taktak, Neila - In: Managerial Auditing Journal 33 (2018) 5, pp. 450-469
Purpose: This paper aims to investigate the association between internal audit function (IAF) characteristics and internal control quality. Design/methodology/approach: Using data gathered from 59 chief audit executives from Tunisian listed companies, this paper uses a regression model to...