Samagaio, António; Felício, Teresa - In: European journal of management and business economics : … 32 (2023) 4, pp. 417-435
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 … quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively …