Purpose: The purpose of this study is to understand how internal auditors perceive the internal audit quality and to highlight the different profiles of internal auditors based on their perception of internal audit quality determinants. Design/methodology/approach: The authors’ methodological...

Purpose – The purpose of this paper is to identify efficient governance using a governance efficiency score based on recommendations provided by codes of best practices in order to determine “good governance”. Design/methodology/approach – Based on a sample of 320 US listed firms from...