Khelil, Imen; Hussainey, Khaled; Noubbigh, Hedi - In: Managerial Auditing Journal 31 (2016) 4/5, pp. 403-433
the internal audit function (IAF) on the moral courage of the chief audit executive (CAE). Design/methodology/approach A … access to the audit committee has a positive effect on the moral courage of the CAE. The number of meetings between the audit … committee to the appointment and dismissal of the CAE do not show a significant link with the moral courage of the CAE. It also …