Search Results - subject:"audit function"

COVID-19 pandemic, internal audit function and audit report lag : evidence from emerging economy

Anas Rasheed Bajary; Rohami Shafie; Azharudin Ali - In: Cogent business & management 10 (2023) 1, pp. 1-17

mechanisms contribute to mitigating the effect of the global health crisis; consequently, the study employs the internal audit … function (IAF) cost as a moderator on the relationship between COVID-19 and ARL. To accomplish the objectives of our study, a …

Persistent link: https://www.econbiz.de/10014467482

Unlocking the power of internal audit function (IAF) and corporate social responsibility (CSR) : enhancing integrated reporting quality in Malaysian companies

Al-Qadasi, Adel Ali; Ghaleb, Belal Ali Abdulraheem; … - In: Managerial auditing journal 40 (2025) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10015207202

Information asymmetries and intra-company monitoring: An empirical analysis of nonlinear relationships between company characteristics and the size of the internal audit function

Eulerich, Marc; Lohmann, Christian - In: Schmalenbach Journal of Business Research (SBUR) 74 (2022) 1, pp. 103-127

The internal audit function (IAF) has become one of the main pillars of good corporate governance. Empirical findings …

Persistent link: https://www.econbiz.de/10014495308

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

Information asymmetries and intra-company monitoring : an empirical analysis of nonlinear relationships between company characteristics and the size of the internal audit function

Eulerich, Marc; Lohmann, Christian - In: Schmalenbach journal of business research : SBUR 74 (2022) 1, pp. 103-127

The internal audit function (IAF) has become one of the main pillars of good corporate governance. Empirical findings …

Persistent link: https://www.econbiz.de/10013199388

The internal audit functions : competence, effectiveness and external auditors' reliance in Tanzania

Sosthenes, John; King'ori, Judika; Chalu, Henry - In: Business management review : journal of the University … 25 (2022) 2, pp. 77-94

Persistent link: https://www.econbiz.de/10013538899

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

Persistent link: https://www.econbiz.de/10015325850

Do family companies invest more in internal audit function (IAF) than non-family companies?

Al-Qadasi, Adel Ali - 2024

Persistent link: https://www.econbiz.de/10015386549

The power of institutional investors : empirical evidence on their role in investment in internal audit function

Al-Qadasi, Adel Ali - In: Managerial auditing journal 39 (2024) 2, pp. 166-190

Persistent link: https://www.econbiz.de/10014473522

The real effects of internal audit function quality : evidence from investment strategies

Abbott, Lawrence J.; Barr-Pulliam, Dereck; Buslepp, … - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 540-567

Persistent link: https://www.econbiz.de/10014584621