Purpose - The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010). Extensive efforts are made for convergence between Government Accounts (GA) and National...

Purpose: This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization. Design/methodology/approach: The investigation of the research question was based on 45 usable responses that...

Purpose: This paper aims to explore internal audit effectiveness through its contribution to corporate governance. Namely, the authors attempt to investigate the impact of internal audit professionalization on internal audit’s contribution to corporate governance. Design/methodology/approach:...

The legitimacy, the identity and the social impact of financial institutions go beyond the generation of revenues for providers of capital, through financial intermediation. Financial institutions bear significant corporate social responsibility (CSR). We produce measures of CSR disclosure and...

We explore the range and dynamics of international collaboration among auditing scholars. Our sample spans the period from 1997 to 2014 and includes all research papers in the field of auditing which were published in six auditing journals and six journals of broader accounting readership. We...

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...

complex and volatile environment created by the economic turmoil. We use as a proxy for the examination of financial reporting quality the concept of audit quality as this is depicted in auditor qualifications.Design/ methodology/ approach - The paper used a case study approach in order to...

According to IASB a key prerequisite for quality in financial reporting is the adherence to the objective and the qualitative characteristics of financial reporting information. Qualitative characteristics are the attributes that make financial information useful and consist of relevance,...