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  • Search: subject:"internal audit function"
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Year of publication
Subject
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Internal audit 17 Interne Revision 16 internal audit function 13 Corporate Governance 9 Corporate governance 9 Financial audit 7 Wirtschaftsprüfung 7 Internal control 6 Internes Kontrollsystem 6 Aktiengesellschaft 3 Internal Audit Function 3 Internal audit function 3 Listed company 3 Quality management 3 Qualitätsmanagement 3 corporate governance 3 Agency theory 2 Audit committee 2 Berichtswesen 2 COVID-19 2 Chinese investment in Oman 2 Company characteristics 2 Company size 2 Dienstleistungsqualität 2 Financial statement audit 2 Internal audit function quality 2 Jahresabschlussprüfung 2 Malaysia 2 Nonparametric regression 2 Prinzipal-Agent-Theorie 2 Prüfungsausschuss des Aufsichtsrats 2 Reporting 2 Service quality 2 Tansania 2 Tanzania 2 Uganda 2 audit report lag 2 audit report timeliness 2 client-specific expertise 2 consulting role 2
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Online availability
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Free 24 CC license 7
Type of publication
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Article 23 Book / Working Paper 1
Type of publication (narrower categories)
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Article in journal 16 Aufsatz in Zeitschrift 16 Article 5
Language
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English 22 Undetermined 2
Author
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Abdullah, Abdulwahid Ahmed Hashed 2 Anridho, Nadia 2 Ardianto, Ardianto 2 Ekasari, Wulandari Fitri 2 Eulerich, Marc 2 Haider, Imran 2 Kaawaase, Twaha Kigongo 2 Lohmann, Christian 2 Ngelo, Agnes Aurora 2 Raweh, Nahla Abdulrahman Mohammed 2 Rehman, Ali 2 Adejumo, Babatunde Titus 1 Afiah, Nunuy Nur 1 Al Fayi, Salem 1 Alaaraj, Hassan 1 Ali, Azharudin 1 Anas Rasheed Bajary 1 Andrikopulos, Andreas A. 1 Azharudin Ali 1 Bajary, Anas Rasheed 1 Bananuka, Juma 1 Bekiaris, Michalis 1 Bonareri, Caroline Tirisa 1 Bota-Avram, Cristina 1 Bota-Avram, Florin 1 Chalu, Henry 1 D'Arcy, Anne 1 Harasheh, Murad 1 Hassan, Sallahuddin 1 Hoos, Florian 1 Kalembe, Dorcus 1 Kayongo, Isaac Newton 1 Kewo, Cecilia Lelly 1 King'ori, Judika 1 Kochetova-Kozloski, Natalia 1 Lenatusi, Munyangabi L. L. 1 Lubinga, Stellah N. 1 Masiya, Tyanai 1 Mbelwa, Latifa 1 Mirela, Dobre 1
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Institution
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HEC Paris (École des Hautes Études Commerciales) 1
Published in...
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Cogent business & management 4 Cogent Business & Management 3 Business management review : journal of the University of Dar es Salaam Business School 2 International journal of economics and financial issues : IJEFI 2 Accounting and taxation review : A&TR 1 Annales Universitatis Apulensis Series Oeconomica 1 Asian journal of accounting research 1 Corporate social responsibility and environmental management 1 Journal of Risk and Financial Management 1 Journal of money and business 1 Journal of risk and financial management : JRFM 1 Les Cahiers de Recherche 1 Multinational finance journal 1 Ovidius University Annals, Economic Sciences Series 1 Schmalenbach Journal of Business Research (SBUR) 1 Schmalenbach journal of business research : SBUR 1
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Source
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ECONIS (ZBW) 16 EconStor 5 RePEc 3
Showing 1 - 10 of 24
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The relationship between internal audit function quality and earnings quality : the moderating effect of CEO power
Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 11 (2024) 1, pp. 1-28
This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power … and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings …'s Modgraph. The results show that internal audit function quality is positive but not significantly related to earnings quality …
Persistent link: https://www.econbiz.de/10014530188
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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
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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 …Motivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal …
Persistent link: https://www.econbiz.de/10014527745
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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
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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/10014503264
Saved in:
Cover Image
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 …Motivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal …
Persistent link: https://www.econbiz.de/10014505360
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An analysis of the Internal Audit Function in the South African Department of Defence
Nelufule, Lutendo Patricia; Masiya, Tyanai; Lubinga, … - 2023
Persistent link: https://www.econbiz.de/10014325709
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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
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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
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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
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