This study investigates the nexus between corporate governance, internal audit quality, and the sustainability of banks within in a developing country context. This study adopts a quantitative explanatory research design to analyze a panel dataset comprising 15 Ghanaian banks over the period...

Purpose - Microfinance institutions (MFIs) are recognised as a niche market where microloans and other financial services are provided to the poor, especially in developing economies. This study examines the relationship between the presence of the Internal Audit (IA) function, loan losses, and...

This study investigates the impact of corporate governance mechanism on money laundering operations in publicly listed firms in Nigeria, emphasising the efficacy of governance measures and the mediating function of internal audits. The study employed purposive sampling to analyse 177 firms...

This study investigates the evolution of internal auditing within the Greek public administration, with a specific focus on Local Self-Government Institutions (LSGIs) and the role of the Hellenic Court of Audit. It examines the transition from traditional preventive financial control toward a...

From an Internal Audit perspective, the integration of Artificial Intelligence (AI) into credit risk modelling through Machine Learning (ML) algorithms presents significant challenges due to the complexity and multidimensional nature of these models. While AI enhances predictive performance and...

This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its implications for public finance governance and financial...

This research investigates the factors influencing the performance of higher education institutions (HEIs) audited by internal auditors from the perspectives of internal auditors at public universities in Indonesia. Internal audit scopes (IAS), professional skills (PS), organizational commitment...

This paper presents and describes an approach to generate innovative labeled datasets that enable automated text classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating supplementary monitoring for auditors and management. Employees,...

This paper examines the interrelationship between Corporate Governance (CG), Internal Control System (ICS), and Organizational Performance (OP), with a particular focus on the effectiveness of the ICS in relation to the quality of its components. Drawing on recent literature and empirical...

Background: The internal audit function is a strategic infrastructural function of a company, organisation, or institution. Its digital transformation process must align with the organisation-wide digital business transformation process. The main determinants distinguishing successful from...

Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...

In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk management and more. The study emphasizes the...

Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed the nature of doing business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving organizational efficiency. This study addresses...

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC and FP mediate the relationship between the IAF and GOV. The testing was conducted in the local...

Greenwashing (GW) is a common business strategy employed by modern-day firms to realize sustainability and financial goals. However, the puzzle of whether GW and underlying conditions essential to improve the financial performance (FP) remains unresolved. This study aims to empirically...

State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between...

The Egyptian economy has been facing challenges due to the COVID-19 pandemic and global conflicts. This study, conducted from a macroeconomic perspective, has highlighted the importance of mandating audits for Egyptian SMEs, which primarily operate in the informal economy. This study draws on...

This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings quality. The study is correlational, cross-sectional, and...

This study is purposed to analyse whether COVID-19 pandemic affects the sourcing arrangements IAF. This research uses the signaling theory framework and existing literature to establish hypotheses that are examined using probit regression. The analysis is conducted on a dataset comprising 141...

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of...

This study employs a mixed-methods approach to delve into the intricate interplay among corporate governance, bankruptcy risk, forensic accounting, internal auditing, and ethics. While prior research has highlighted the correlation between weak governance, increased bankruptcy risk, and ethical...

"This book aims to present important theoretical frameworks and the most recent empirical studies regarding the evolving role of internal auditors as strategic partners in enhancing business resilience"-- Provided by publisher.

The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention. The current study examines the factors that affect internal audit quality in Pakistani commercial banks. Internal audit quality evaluated...