The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has...

Purpose: This paper reports a study that examines the role of the internal audit function as a cornerstone of corporate governance, on economic growth. Design/methodology/approach: Data were obtained from 108 countries for the period 2011–2015. The World Bank, the Institute of Internal...

Purpose: The purpose of this paper is to analyze whether internal audit (IA) influences the successful implementation of the International Financial Reporting Standards (IFRS). From January 2017, listed companies in Saudi Arabia have been mandated to adopt the IFRS. Conducted in the 2014–2016...