This paper investigates the association between the internal audit function attributes and audit delay using a sample … concerning the investment in and the sourcing arrangement of internal audit function. We find a negative relationship between the … costs incurred for the internal audit function and audit delay. However, we do not find any significant association between …

The evolution of large international audit firms was driven by client needs and legal regulations specific for the … audit industry. The organizational structure of these professional service firms can be characterized as a specific form of … environment. In particular, the legal rules in the audit sector establish barriers of entry for foreign competitors and prevent …

the internal audit function depends on the effectiveness of the audit committee monitoring the internal auditors … auditors. Confirming the hypotheses, we find that external auditors' reliance on the internal audit function is highest when … the latter provides risk management consulting under the supervision of a strong audit committee. It is lower if the …

As companies expand their operations across national borders, international internal audit assignments are becoming … commonplace. However, the internal audit functions of multinational companies face unique issues since their work quality is … analyze these interactions. For this purpose, fourteen qualitative in-depth interviews with internal audit practitioners …

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 …

and adaptable staffing approach of the function. Since internal audit resources are considered a crucial component of … internal audit quality, we investigate the circumstances that cause internal auditors to perform audits together with … represent a viable alternative to additional staff purchases or even a full outsourcing of the internal audit function (IAF …

internal audit techniques such as the implementation of controls and prevention tools, the usage of anti-fraud methods and data … also to serve as a guide for all future reference. The results confirm the fact that internal audit can play a major role … provides some useful insights for future application of internal audit methods thus, laying the ground for a fruitful dialogue …

the country in where a company is located affects the perception of auditors in the planning of an audit (internal … for fraud when planning an audit …

In light of the growing importance of internal audit functions (IAF) and the limited archival evidence on internal … audit quality, we examine an interactive model of IAF quality (comprised of competence and independence) to better … results show that the answer to “what is the effect of internal audit competence (independence) on financial reporting quality …

This paper examines the different factors which impact the compensation level of chief audit executives (CAE) and sheds … analyze the effects of internal audit function (IAF) competences, stakeholder relationships, and firm complexity on the CAE …