Samagaio, António; Felício, Teresa - In: European journal of management and business economics : … 32 (2023) 4, pp. 417-435
organizational and individual factors influence internal audit quality. Design/methodology/approach The sample is constituted by …. Originality/value This work contributes by extending the literature about the determinants of internal audit quality, but also to …-SEM) to test the hypothesis under study. Findings The results show that there is a negative relationship between reduced audit …