K. Johl, Shireenjit; Kaur Johl, Satirenjit; … - In: Managerial Auditing Journal 28 (2013) 9, pp. 780-814
Purpose – The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper investigates the association between the quality of the IAF and abnormal...
