Omidiji, Abiodun; Ehalaiye, Dimu; Gyapong, Ernest; … - In: China Accounting and Finance Review 27 (2025) 3, pp. 364-396
Purpose - Microfinance institutions (MFIs) are recognised as a niche market where microloans and other financial services are provided to the poor, especially in developing economies. This study examines the relationship between the presence of the Internal Audit (IA) function, loan losses, and...