This paper investigates the structure of scientific collaboration in auditing research and its impact on the production of published research. To this end, we model networks of authors who published auditing research papers in 12 peer-reviewed accounting and auditing journals from 1997 to 2016....

Internal audit is fundamental in maintaining transparency in the dissemination of information about a company’s financial position and performance. In this respect, the quality of internal audit is essential for effective corporate governance. We construct a composite measure of the quality of...