Search Results - subject:"audit function"

An analysis of the Internal Audit Function in the South African Department of Defence

Nelufule, Lutendo Patricia; Masiya, Tyanai; Lubinga, … - In: International Journal of Research in Business and … 12 (2023) 4, pp. 295-303

Persistent link: https://www.econbiz.de/10014325709

Internal audit function and investment efficiency: Evidence from public companies in Indonesia

Ardianto, Ardianto; Anridho, Nadia; Ngelo, Agnes Aurora; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-17

-year observations. We discover that the internal audit function negatively affects corporate investment efficiency. This implies that … the internal audit function has a minor role in giving value-added service regarding investment decisions in the context … companies. We expect this result to improve the insight regarding the internal audit function in Indonesia and encourage the …

Persistent link: https://www.econbiz.de/10014527317

Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise

Raweh, Nahla Abdulrahman Mohammed; Abdullah, Abdulwahid … - In: Cogent Business & Management 10 (2023) 3, pp. 1-19

audit function (OIAF), this paper examines how outsourced IAF provider is connected with timely audit reporting, and …

Persistent link: https://www.econbiz.de/10014527745

COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy

Bajary, Anas Rasheed; Shafie, Rohami; Ali, Azharudin - 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/10014527813

A need for assurance : do internal control systems integrate environmental, social, and governance factors?

Harasheh, Murad; Provasi, Roberta - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 384-401

Persistent link: https://www.econbiz.de/10014245829

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

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

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

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