Monitoring auditors through external inspections and assessments has become a significant driver of continuous improvement in the auditing profession. Surprisingly, there is a scarcity of research on how monitoring influences audit quality and the boundary conditions that may explain this...

Monitoring auditors through external inspections and assessments has become a significant driver of continuous improvement in the auditing profession. Surprisingly, there is a scarcity of research on how monitoring influences audit quality and the boundary conditions that may explain this...

In Malaysia, a growing catalogue of organisational failures and mismanagement in both the public and private sectors highlights the need for effective internal audit. Interviews conducted with internal auditors working in State and Local Governmental Bodies (SLoGBs) located in Peninsular...