Search Results - subject:"internal audit function"

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 …Motivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal …

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

Factors influencing stakeholder's judgment on internal audit function's effectiveness and reliance

Ashfaq, Khurram; Ur-Rehman, Shafique; Ul Haq, Moeez; … - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 958-973

Persistent link: https://www.econbiz.de/10014504653

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