Search Results - subject:"Internal audit quality"

Enhancement of audit quality and optimization of risk management : dual engines for corporate value growth analysis

Wang, Pengmian; Liang, Shuguang - In: International review of economics & finance : IREF 103 (2025), pp. 1-11

Persistent link: https://www.econbiz.de/10015470182

Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan; Yadiati, … - In: Cogent Business & Management 11 (2024) 1, pp. 1-16

subsequently analysed using SEM-PLS. The results showed that internal auditor competence had an impact on internal audit quality … and the prevention of fraudulent financial statements. Internal control influenced both internal audit quality and the … prevention of fraudulent financial statements. Moreover, internal audit quality affected the prevention of fraudulent financial …

Persistent link: https://www.econbiz.de/10015456728

Greenwashing and financial performance of firms: the moderating role of internal audit quality and digital technologies

Purnamasari, Pupung; Umiyati, Indah - In: Cogent Business & Management 11 (2024) 1, pp. 1-19

on FP. The results also confirmed a significant positive moderating effect of internal audit quality on the relationship … contribute to validating the implementation of GW blended with internal audit quality and digital technologies to improve the …) remains unresolved. This study aims to empirically investigate the impact of GW on FP by operationalizing internal audit …

Persistent link: https://www.econbiz.de/10015457200

Greenwashing and financial performance of firms : the moderating role of internal audit quality and digital technologies

Purnamasari, Pupung; Umiyati, Indah - In: Cogent business & management 11 (2024) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10015448853

Internal auditor competence and internal control : improving internal audit quality to prevent fraudulent financial statements

Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan; Yadiati, … - In: Cogent business & management 11 (2024) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10015448879

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/10015454489

The determinants of internal audit quality

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

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

The role of the core requirements of Basel 3 Committee's decisions in improving internal audit quality under corporate governance in Jordanian commercial banks

Al-Olaimat, Nofan Hamid; Hamdan, Mohammad Naser; … - In: International journal of business innovation and … 35 (2024) 2, pp. 157-172

Persistent link: https://www.econbiz.de/10015076184

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