Search Results - subject:"Internal audit quality"

The determinants of internal audit quality

Samagaio, António; Felício, Teresa - In: European journal of management and business economics : … 32 (2023) 4, pp. 417-435

organizational and individual factors influence internal audit quality. Design/methodology/approach The sample is constituted by …. Originality/value This work contributes by extending the literature about the determinants of internal audit quality, but also to …

Persistent link: https://www.econbiz.de/10014507376

Effects of a governing body on internal audit quality : empirical evidence from Thailand

Usarat Thirathon; Kwanhatai Mitrapanont - In: Creative business and sustainability journal 44 (2022) 2, pp. 61-79

Persistent link: https://www.econbiz.de/10014250704

Antecedents and internal audit quality implications of internal audit effectiveness

In: International Journal of Business Science & Applied … 16 (2021) 2, pp. 1-21

the relationship between internal audit effectiveness and internal audit quality. A total of 102 questionnaires were … effectiveness) were also related to internal audit quality. The study contributes to the agency theory by highlighting the factors …

Persistent link: https://www.econbiz.de/10013288381

Mapping of internal audit research in China: A systematic literature review and future research agenda

Hazaea, Saddam A.; Zhu, Jinyu; Al-Matari, Ebrahim Mohammed - In: Cogent Business & Management 8 (2021) 1, pp. 1-23

The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47)...

Persistent link: https://www.econbiz.de/10012657349

Mapping of internal audit research in China : a systematic literature review and future research agenda

Hazaea, Saddam A.; Zhu, Jinyu; Al-Matari, Ebrahim Mohammed - In: Cogent business & management 8 (2021) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10012649505

Internal audit function quality and audit committees' practices : survey evidence from Jordan

Al Sawalqa, Fawzi A.; Alqtish, Atala M. - In: Business and Economic Research : BER 11 (2021) 2, pp. 20-43

Persistent link: https://www.econbiz.de/10012626003

Antecedents and internal audit quality implications of internal audit effectiveness

Karpal Singh Dara Singh; Sajitha Ravindran; Yuvaraj Ganesan - In: The international journal of business science & applied … 16 (2021) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10012487841

Corporate governance, internal audit quality and financial reporting quality of financial institutions

Kaawaase, Twaha Kigongo; Nairuba, Catherine; Akankunda, … - In: Asian journal of accounting research 6 (2021) 3, pp. 348-366

Persistent link: https://www.econbiz.de/10012614951

The influence of tone at the top management level and internal audit quality on the effectiveness of risk management practices in the financial services sector

Kabuye, Frank; Bugambiro, Nicholas; Akugizibwe, Irene; … - In: Cogent Business & Management 6 (2019), pp. 1-24

financial services firms in Uganda. Results suggest that the tone at the top management level and internal audit quality are … towards effective RMPs reduces when internal audit quality is present. These results support the idea that in terms of agency … position by showing that the tone at the top management level and internal audit quality sets pace for an organization culture …

Persistent link: https://www.econbiz.de/10012657063

The influence of tone at the top management level and internal audit quality on the effectiveness of risk management practices in the financial services sector

Kabuye, Frank; Bugambiro, Nicholas; Akugizibwe, Irene; … - In: Cogent business & management 6 (2019), pp. 1-24

Persistent link: https://www.econbiz.de/10012623492