Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses … unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous … across firms and is greater in firms with higher audit committee commitment toward the IAF, lower audit committee accounting …

Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic … positively associated with the remediation of material weaknesses. Our findings can help internal audit leaders focus on shaping … have focused on improving financial reporting quality via oversight over external auditors and audit committees may also …

This paper extends prior research on audit risk adjustment by examining the association of audit pricing with problems … audit fees with internal control problems disclosed in the first year of implementation of Section 404, consistent with … broadly-based sample of accelerated filers, we find that audit pricing for companies with internal control problems varies by …