Search Results - subject:"internal audit function"

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

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

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

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

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