Purpose: This paper reports a study that examines the role of the internal audit function as a cornerstone of corporate governance, on economic growth. Design/methodology/approach: Data were obtained from 108 countries for the period 2011–2015. The World Bank, the Institute of Internal...

Purpose: The purpose of this paper is to analyze whether internal audit (IA) influences the successful implementation of the International Financial Reporting Standards (IFRS). From January 2017, listed companies in Saudi Arabia have been mandated to adopt the IFRS. Conducted in the 2014–2016...

Purpose: The purpose of this study is to explore the impact of internal audit (IA) compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) on financial reporting quality (FRQ). Design/methodology/approach: Data were gathered from 142 chief audit...

Purpose: This study explores the role played by audit committees (ACs) in illuminating the effectiveness of internal audit (IA) as a facilitator of the achievement of organisational goals, specifically examining whether the AC mediates the relationship between IA and firm performance (FP)....

Purpose: This study aims to advance the discussion on internal audit (IA) findings by empirically investigating the relationship between chief executive officer (CEO) characteristics and the IA function, particularly IA findings and implementing IA recommendations and examining whether CEO and...