This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia...

The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance. We use data from non-financial companies listed on the Indonesia Stock Exchange during the period 2010-2019. The findings suggest that the CEO facial masculinity is positively...