Search Results - subject:"audit function"

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

Al-Qadasi, Adel Ali - In: International journal of emerging markets 19 (2024) 10, pp. 3418-3440

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

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

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

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

Purpose Anecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG … practices and reporting. However, thus far, no study has been empirically conducted to check how and why internal audit function … internal audit function can moderate the internal audit budget – ESG nexus. Design/methodology/approach The secondary data for …

Persistent link: https://www.econbiz.de/10015355703

Lean Six Sigma, effectiveness, and efficiency of internal auditing

Asnaashari, Hamideh; Khodabandehlou, Fatemeh - In: International Journal of Lean Six Sigma 15 (2024) 4, pp. 787-816

Purpose In light of the recent changes in the internal audit (IA) landscape, the role of auditors has undergone a significant transformation. This paper aims to investigate the effects of applying Lean Six Sigma (LSS) techniques on the effectiveness and efficiency of IA....

Persistent link: https://www.econbiz.de/10015345986

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

Ali Al-Qadasi, Adel - In: International Journal of Emerging Markets 19 (2024) 10, pp. 3418-3440

Purpose Motivated by the growing interest of governance regulators and researchers on internal audit function (IAF …

Persistent link: https://www.econbiz.de/10015346576

Can sustainable corporate governance enhance internal audit function? Evidence from Omani public listed companies

Rehman, Ali - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-16

sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study …

Persistent link: https://www.econbiz.de/10013201220

Can sustainable corporate governance enhance internal audit function? : evidence from Omani public listed companies

Rehman, Ali - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-16

sustainable corporate governance (SCG) impact on internal audit function (IA) within Omani public listed companies. This study …

Persistent link: https://www.econbiz.de/10012795571

Audit committee effectiveness, internal audit function and sustainability reporting practices

Tumwebaze, Zainabu; Bananuka, Juma; Kaawaase, Twaha Kigongo - In: Asian journal of accounting research 7 (2022) 2, pp. 163-181

Persistent link: https://www.econbiz.de/10013330704