Search Results - subject:"EXTERNAL AUDIT"

Navigating governance and accounting reforms in Saudi Arabia's emerging market : impact of audit quality, board characteristics, and IFRS adoption on financial performance

Kateb, Ines; Belgacem, Ines - In: International journal of disclosure and governance 21 (2024) 2, pp. 290-312

Persistent link: https://www.econbiz.de/10014584056

Is it a matter of governance or judicial favoritism? : legal expertise at an executive level and its use in cases of corporate financial fraud

Nie, Yingzhi; Na, Yanhua; Chen, Peng - In: Finance research letters 67 (2024) 2, pp. 1-6

Persistent link: https://www.econbiz.de/10015062559

The impact of remote auditing on audit quality : the moderating role of technology readiness

Alma'aitah, Ruba Taleb; Al-Hajaya, Krayyem; Sawan, Nedal; … - In: Managerial auditing journal 39 (2024) 6, pp. 624-647

Persistent link: https://www.econbiz.de/10015107937

Financial ecological environment and internal audit outsourcing : evidence from survey in China

Du, Jing; Li, Wanfu; Lin, Bin; Wu, Donghui - In: China journal of accounting studies 9 (2021) 3, pp. 289-310

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 more inclined to outsource to other...

Persistent link: https://www.econbiz.de/10013256422

Beyond the three lines of defense : the five lines of defense model for financial institutions

Vousinas, Georgios L. - In: ACRN journal of finance and risk perspectives 10 (2021), pp. 95-110

consists of the existing three lines along with external audit and regulators (comprising the fourth and fifth line of defense …

Persistent link: https://www.econbiz.de/10013198111

Factors influencing stakeholder's judgment on internal audit function's effectiveness and reliance

Ashfaq, Khurram; Ur-Rehman, Shafique; Ul Haq, Moeez; … - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 958-973

Persistent link: https://www.econbiz.de/10014504653

Influence of ownership structure on the choice of Big Four independent auditors

Pereira, Vanessa de Carvalho; Pereira, Antonio Gualberto; … - In: International journal of disclosure and governance 20 (2023) 3, pp. 316-326

Persistent link: https://www.econbiz.de/10014326561

Mousa, Gehan A.; Desoky, Abdelmohsen M.; Yassin, Mohamed - In: International journal of economics and business … 26 (2023) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014309302

Elistratova, Marina; Bona-Sánchez, Carolina; … - In: Spanish journal of finance & accounting : the official … 52 (2023) 2, pp. 294-315

Persistent link: https://www.econbiz.de/10014280482

The impact of domain-specific internal audit education on financial reporting quality and external audit efficiency

Calvin, Christopher G.; Holt, Matthew - In: Accounting horizons : a quarterly publication of the … 37 (2023) 2, pp. 47-65

Persistent link: https://www.econbiz.de/10014314824