Purpose - This study investigates the association between managerial ability and earnings quality in firms listed on the Iraq Stock Exchange and how the emergence of the Islamic State of Iraq and Syria (ISIS) influences the association.Design/methodology/approach - This study uses a sample of...

Purpose In recent decades, managerial desire to use internal audit services to promote well-controlled organizational processes has significantly increased in the public sector. Yet, there is rare information on how internal audits may effectively be implemented in the public sector. The present...