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  • Search: subject:"internal audit function"
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Year of publication
Subject
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Internal audit 62 Interne Revision 60 Financial audit 35 Wirtschaftsprüfung 35 Corporate governance 33 internal audit function 32 Internal audit function 30 Corporate Governance 29 Audit committee 14 Financial statement audit 13 Jahresabschlussprüfung 13 Prüfungsausschuss des Aufsichtsrats 12 Internal control 11 Internes Kontrollsystem 11 Risikomanagement 9 Risk management 9 corporate governance 7 Malaysia 6 Executive board 5 Internal Audit Function 5 Quality management 5 Qualitätsmanagement 5 Dienstleistungsqualität 4 Earnings management 4 Financial reporting quality 4 Financial statement 4 Jahresabschluss 4 Public sector 4 Service quality 4 Vorstand 4 internal audit 4 Berichtswesen 3 Board quality 3 Earnings quality 3 Firm performance 3 Internal audit quality 3 Outsourcing 3 Reporting 3 South Africa 3 Südafrika 3
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Online availability
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Undetermined 44 Free 24
Type of publication
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Article 78 Book / Working Paper 1
Type of publication (narrower categories)
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Article in journal 63 Aufsatz in Zeitschrift 63 Article 5 research-article 5
Language
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English 74 Undetermined 5
Author
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Eulerich, Marc 10 Cooper, Barry 3 Subramaniam, Nava 3 Abdullah, Abdulwahid Ahmed Hashed 2 Al-Qadasi, Adel Ali 2 Anridho, Nadia 2 Ardianto, Ardianto 2 Bananuka, Juma 2 Barr-Pulliam, Dereck 2 Behrend, Joel 2 Drogalas, George 2 Ekasari, Wulandari Fitri 2 Gamayuni, Rindu Rika 2 Gan, Huiqi 2 Haider, Imran 2 Jiang, Like 2 Johl, Satirenjit Kaur 2 Johl, Shireenjit K. 2 Kaawaase, Twaha Kigongo 2 Kamardin, Hasnah 2 Köhler, Annette G. 2 Lohmann, Christian 2 Messier, William F. 2 Nerantzidis, Michail 2 Ngelo, Agnes Aurora 2 Nkundabanyanga, Stephen Korutaro 2 Odendaal, Elza 2 Raweh, Nahla Abdulrahman Mohammed 2 Rehman, Ali 2 Tang, Fengchun 2 Yang, Ling 2 Abbott, Lawrence J. 1 Ackers, Barry 1 Adejumo, Babatunde Titus 1 Afiah, Nunuy Nur 1 Ahmed Hussein Al-Rassas 1 Ahn, Jaehan 1 Al Fayi, Salem 1 Al-Matari, Yahya Ali 1 Al-Rassas, Ahmed Hussein 1
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Institution
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HEC Paris (École des Hautes Études Commerciales) 1
Published in...
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Managerial auditing journal 7 Auditing : a journal of practice & theory 4 Cogent business & management 4 Managerial Auditing Journal 4 Cogent Business & Management 3 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 3 Business management review : journal of the University of Dar es Salaam Business School 2 International journal of economics and financial issues : IJEFI 2 Journal of financial reporting & accounting : JFRA 2 Journal of management & governance 2 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Accounting and taxation review : A&TR 1 Accounting history review 1 Accounting horizons : a quarterly publication of the American Accounting Association 1 African journal of science, technology, innovation & development : AJSTID 1 Annales Universitatis Apulensis Series Oeconomica 1 Asian journal of accounting research 1 Australasian accounting business and finance journal : AABF 1 Corporate Governance 1 Corporate governance : the international journal for effective board performance 1 Corporate ownership & control : international scientific journal 1 Corporate social responsibility and environmental management 1 Global business & economics review 1 Global journal of business management : GJBM 1 International journal of accounting information systems 1 International journal of accounting, auditing and performance evaluation : IJAAPE 1 International journal of business excellence : IJBEX 1 International journal of corporate governance : IJCG 1 International journal of economic policy in emerging economies 1 International journal of economics and business research 1 International journal of managerial and financial accounting : IJMFA 1 International journal of monetary economics and finance 1 Journal of Business Ethics 1 Journal of Management and Governance 1 Journal of Risk and Financial Management 1 Journal of accounting & organizational change : JAOC 1 Journal of accounting in emerging economies : JAEE 1 Journal of accounting, auditing & finance : JAAF 1 Journal of applied accounting research 1 Journal of contemporary accounting & economics 1
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Source
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ECONIS (ZBW) 63 RePEc 6 EconStor 5 Other ZBW resources 5
Showing 1 - 10 of 79
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The relationship between internal audit function quality and earnings quality : the moderating effect of CEO power
Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 11 (2024) 1, pp. 1-28
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 …'s Modgraph. The results show that internal audit function quality is positive but not significantly related to earnings quality …
Persistent link: https://www.econbiz.de/10014530188
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The effect of the internal audit function's perceived assurance versus advisory purpose on the external auditor's reliance decision
Barr-Pulliam, Dereck; Eulerich, Marc; Ratzinger-Sakel, … - In: Managerial auditing journal 39 (2024) 2, pp. 138-165
Persistent link: https://www.econbiz.de/10014473519
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Internal audit function and investment efficiency: Evidence from public companies in Indonesia
Ardianto, Ardianto; Anridho, Nadia; Ngelo, Agnes Aurora; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-17
-year observations. We discover that the internal audit function negatively affects corporate investment efficiency. This implies that … the internal audit function has a minor role in giving value-added service regarding investment decisions in the context … companies. We expect this result to improve the insight regarding the internal audit function in Indonesia and encourage the …
Persistent link: https://www.econbiz.de/10014527317
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Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise
Raweh, Nahla Abdulrahman Mohammed; Abdullah, Abdulwahid … - In: Cogent Business & Management 10 (2023) 3, pp. 1-19
audit function (OIAF), this paper examines how outsourced IAF provider is connected with timely audit reporting, and …Motivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal …
Persistent link: https://www.econbiz.de/10014527745
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COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy
Bajary, Anas Rasheed; Shafie, Rohami; Ali, Azharudin - In: Cogent Business & Management 10 (2023) 1, pp. 1-17
mechanisms contribute to mitigating the effect of the global health crisis; consequently, the study employs the internal audit … function (IAF) cost as a moderator on the relationship between COVID-19 and ARL. To accomplish the objectives of our study, a …
Persistent link: https://www.econbiz.de/10014527813
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Outsourced internal audit function and audit report timeliness in an emerging economy : the moderating effect of client-specific expertise
Raweh, Nahla Abdulrahman Mohammed; Abdullah, Abdulwahid … - In: Cogent business & management 10 (2023) 3, pp. 1-19
audit function (OIAF), this paper examines how outsourced IAF provider is connected with timely audit reporting, and …Motivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal …
Persistent link: https://www.econbiz.de/10014505360
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An analysis of the Internal Audit Function in the South African Department of Defence
Nelufule, Lutendo Patricia; Masiya, Tyanai; Lubinga, … - 2023
Persistent link: https://www.econbiz.de/10014325709
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COVID-19 pandemic, internal audit function and audit report lag : evidence from emerging economy
Anas Rasheed Bajary; Rohami Shafie; Azharudin Ali - In: Cogent business & management 10 (2023) 1, pp. 1-17
mechanisms contribute to mitigating the effect of the global health crisis; consequently, the study employs the internal audit … function (IAF) cost as a moderator on the relationship between COVID-19 and ARL. To accomplish the objectives of our study, a …
Persistent link: https://www.econbiz.de/10014467482
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A need for assurance : do internal control systems integrate environmental, social, and governance factors?
Harasheh, Murad; Provasi, Roberta - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 384-401
Persistent link: https://www.econbiz.de/10014245829
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Internal audit function and investment efficiency : evidence from public companies in Indonesia
Ardianto, Ardianto; Anridho, Nadia; Ngelo, Agnes Aurora; … - In: Cogent business & management 10 (2023) 2, pp. 1-17
-year observations. We discover that the internal audit function negatively affects corporate investment efficiency. This implies that … the internal audit function has a minor role in giving value-added service regarding investment decisions in the context … companies. We expect this result to improve the insight regarding the internal audit function in Indonesia and encourage the …
Persistent link: https://www.econbiz.de/10014503264
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