Search Results - subject:"Internal audit function"

Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia

Kolsi, Mohamed Chakib; Al-Hiyari, Ahmad - In: Sustainability Accounting, Management and Policy Journal 15 (2024) 6, pp. 1442-1459

Purpose Anecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG … practices and reporting. However, thus far, no study has been empirically conducted to check how and why internal audit function … internal audit function can moderate the internal audit budget – ESG nexus. Design/methodology/approach The secondary data for …

Persistent link: https://www.econbiz.de/10015355703

Can sustainable corporate governance enhance internal audit function? Evidence from Omani public listed companies

Rehman, Ali - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-16

sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study …

Persistent link: https://www.econbiz.de/10013201220

Can sustainable corporate governance enhance internal audit function? : evidence from Omani public listed companies

Rehman, Ali - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-16

sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study …

Persistent link: https://www.econbiz.de/10012795571

Internal audit function quality and corporate governance : the case of Greece

Vadasi, Christina; Bekiaris, Michalis; Andrikopulos, … - In: Multinational finance journal 25 (2021) 1/2, pp. 1-61

Persistent link: https://www.econbiz.de/10013347689

Audit committee effectiveness, internal audit function and sustainability reporting practices

Tumwebaze, Zainabu; Bananuka, Juma; Kaawaase, Twaha Kigongo - In: Asian journal of accounting research 7 (2022) 2, pp. 163-181

Persistent link: https://www.econbiz.de/10013330704

Internal audit function, audit report lag and audit fee : evidence from the early stage of COVID-19 pandemic

Harymawan, Iman; Putri, Fiona Vista - In: Journal of accounting in emerging economies : JAEE 13 (2023) 4, pp. 784-805

Persistent link: https://www.econbiz.de/10014427209

The mediation effect of audit committee quality and internal audit function quality on the firm size-financial reporting quality nexus

Islam, Manirul; Slof, Eric John; Albitar, Khaldoon - In: Journal of applied accounting research 24 (2023) 5, pp. 839-858

Persistent link: https://www.econbiz.de/10014430917

Internal audit competency and financial reporting quality : evidence from linkedin human capital data

Renschler, Melissa E.; Ahn, Jaehan; Hoitash, Rani; … - In: Auditing : a journal of practice & theory 42 (2023) 3, pp. 107-136

Persistent link: https://www.econbiz.de/10014370636

Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting : a managerial perception-based evidence

Bananuka, Juma; Nkundabanyanga, Stephen Korutaro - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1100-1123

Persistent link: https://www.econbiz.de/10014505177

Internal audit function and the precision and accuracy of management forecasts

Bardhan, Indranil R.; Lin, Shu; Hao, Lizhong - In: Journal of management & governance 27 (2023) 4, pp. 1339-1365

Persistent link: https://www.econbiz.de/10014422662