Raweh, Nahla Abdulrahman Mohammed; Abdullah, Abdulwahid … - In: Cogent Business & Management 10 (2023) 3, pp. 1-19
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 client-specific expertise on the relationship between outsourced IAF provider and …