Search Results - subject:"Internal audit function quality"

The relationship between internal audit function quality and earnings quality : the moderating effect of CEO power

Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 11 (2024) 1, pp. 1-28

This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power … and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings …'s Modgraph. The results show that internal audit function quality is positive but not significantly related to earnings quality …

Persistent link: https://www.econbiz.de/10014530188

Internal audit quality and resistance to pressure

Al Fayi, Salem - In: Journal of money and business 2 (2022) 1, pp. 57-69

Persistent link: https://www.econbiz.de/10014252016

Lean Six Sigma, effectiveness, and efficiency of internal auditing

Asnaashari, Hamideh; Khodabandehlou, Fatemeh - In: International Journal of Lean Six Sigma 15 (2023) 4, pp. 787-816

Purpose In light of the recent changes in the internal audit (IA) landscape, the role of auditors has undergone a significant transformation. This paper aims to investigate the effects of applying Lean Six Sigma (LSS) techniques on the effectiveness and efficiency of IA....

Persistent link: https://www.econbiz.de/10015345986