Alzeban, Abdulaziz - In: Asian Review of Accounting 26 (2018) 3, pp. 336-358
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...
