Purpose – The purpose of this paper is to assess whether internal audit role and reporting relationships affect investor perceptions of disclosure credibility. Design/methodology/approach – The experiment involved a 2 × 2 design with internal audit role and reporting relationship randomly...

Purpose – The purpose of this paper is to assess whether internal audit role and reporting relationships affect investor perceptions of disclosure credibility. Design/methodology/approach – The experiment involved a 2 × 2 design with internal audit role and reporting relationship randomly...