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 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...

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...

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...

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...

Effective IA involves evaluating the organization's internal control system and risk management practices to improve its effectiveness. Internal auditors evaluating the organization's internal control system and risk management practices improve the organization's internal control system and...

We discuss how the internal audit function (IAF) of a large multinational energy company, Uniper, is starting to use ChatGPT to improve automation of internal auditing. We investigate the benefits and challenges of integrating ChatGPT into internal audit processes and assess its impact on the...

Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate some of their tasks. Since most transactions in accounting are computerized, auditing of accounting data follows this process as well. During the last two decades, many studies on technology acceptance have been...

In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System and improving its credibility and dependability, the purpose of this study was to investigate the...

As part of Governments of Ghana efforts to deal with misappropriation of public sector resources, the Internal Audit Agency Act, 2003 (Act 658) was established to ensure probity, accountability, and transparency in the management of public sector resources, yet there is a high Corruption...

This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia...

Motivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal audit function (OIAF), this paper examines how outsourced IAF provider is connected with timely audit reporting, and particularly explores the moderating influence of...

The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET). Using 200 listed companies of the SET as...

Purpose This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality. Design/methodology/approach The sample is constituted by Portuguese internal auditors, and the methodology includes...

This paper examines whether the financial reporting quality of audit clients is affected more by the national culture of the home country of an international parent audit firm or the national culture of its affiliates' host country. The study uses 111,949 firm-year observations for 16,444 unique...

The aim of this study is to analyse how Covid 19 affected the work of internal audit in Portuguese hospitals and to understand the perception of auditors of hospital institutions in the Portuguese National Health Service (NHS) regarding the impact of the pandemic on their activity.The...

A sound audit practice is the backbone of any corporate governance system. It supports in making high-quality audit report which throws light on the true and fair view of accounts maintained by the companies. High-quality audit reports enhance the confidence in the minds of various stakeholders...

The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper...

Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted...

The corporate governance literature indicates efforts to investigate the relationship between internal CorporateGovernance Mechanisms (CGM) and Audit Quality (AQ). However, empirical findings prior to this study are inconclusive and not comprehensive enough to address all CGMs in terms of its...

With the spread of the COVID-19 pandemic, the accounting and auditing profession has been exposed to additional risks, challenges, and serious threats that affect audit quality; audit timeliness. Therefore, this study examines the effect of COVID-19 on audit reporting lag (ARL). In addition,...

Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...

We examined the nexus between four internal audit functions (IAF) and sustainability audits (SA) of manufacturing firms. The specific IAF employed in this study were; risk management practices (RMP), sustainability sensitivity (SS), internal audit effectiveness (IAE) and enactments, policies,...