expertise, internal audit function, audit quality and ownership concentration on earnings quality (EQ) and, consequently … audit function and EQ. Design/methodology/approach The study sample is 508 firms listed on the Main Market of Bursa Malaysia … discretionary accruals. Findings The findings reveal that the independence of AC and investment in internal audit function, as well …

This paper focuses on a CBOK study that shows the evolution of the Internal Audit Function (IAF) in companies around …, characteristics of the internal audit function, staffing, compliance to The IIA Standards and internal audit activities. Most of these … still indicate that their internal audit function does not formally measure their added value, this being an important …