Search Results - subject:"Internal Auditors"

Reporting control deficiencies in repeat internal audit engagements

Favere-Marchesi, Michael - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 7-20

Persistent link: https://www.econbiz.de/10015332177

Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation

Levanti, Denis Adrian; Stefanescu, Aurelia; Pitulice, … - In: Journal of Accounting and Management Information … 23 (2024) 4, pp. 793-825

Research Question- What is the perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulations? Motivation- The motivation of this research is supported by the existence of a gap in the specialised literature: the perception of the interested...

Persistent link: https://www.econbiz.de/10015196227

The influence of audit committees' attributes on the effectiveness of public sector audit committees in Tanzania

Mbelwa, Latifa; Lenatusi, Munyangabi L. L. - In: Business management review : journal of the University … 27 (2024) 1, pp. 100-117

Persistent link: https://www.econbiz.de/10015053334

Do Accounting Benefits of ERP Systems Impact the Satisfaction of End-Users? From the Perspective of Accountants and Internal Auditors in Sri Lanka

Karunarathna, Dulshan; Rajapaksha, Samitha - In: Journal of Accounting and Management Information … 22 (2023) 1, pp. 59-85

Research Question- What are the accounting benefits perceived by accountants and internal auditors that entail through … benefits and user satisfaction. Therefore, this study was conducted from accountants' and internal auditors' perspective as … from the perspective of accountants and internal auditors. Data- The data were collected from 38 accountants and 19 …

Persistent link: https://www.econbiz.de/10015196073

The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutio...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent Business & Management 10 (2023) 1, pp. 1-17

Previous studies have separately investigated the relationship between the internal auditors' characteristics, the … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit …

Persistent link: https://www.econbiz.de/10014527859

Factors determining internal auditors' behavioral intention to use computer-assisted auditing techniques : an extension of the UTAUT model and an empirical study

Almagrashi, Ahmad; Mujalli, Abdulwahab; Khan, Tehmina; … - In: Future Business Journal 9 (2023), pp. 1-19

empirically test a model to predict the factors affecting internal auditors' behavioral intentions regarding CAATs. Design …/methodology/approach This study explored the behavioral intention to use CAATs from the perspective of internal auditors by applying the … organizational influence to understand people's usage traits. Through an online survey the data were gathered from internal auditors …

Persistent link: https://www.econbiz.de/10014382173

Internal audit involvement in Enterprise Risk Management (ERM) : the case of Zimbabwean public universities

Denhere, Varaidzo - 2023

Persistent link: https://www.econbiz.de/10014325288

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014470015

An analysis of external and internal auditors' use of ISA 240 red flags: The impact of auditors' estimation of fraud pervasiveness

Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent Business & Management 9 (2022) 1, pp. 1-21

The purpose of this study is to investigate how external and internal auditors, respectively, assess the importance of … Arabia and to internal auditors working for various types of private companies. The results of the study revealed that the … use of fraud risk factors by external and internal auditors is positively associated with their estimation of fraud …

Persistent link: https://www.econbiz.de/10014505558

Internal audit effectiveness in insurance and takaful companies in Malaysia : a study of internal auditors and auditees' perceptions

Noor Adwa Sulaiman; Kamarudin, Nadratun Na'im; Shahimi, … - In: Asian journal of business and accounting : AJBA 15 (2022) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10013531170