This paper investigates the association between the internal audit function attributes and audit delay using a sample of 432 publicly traded firms in Malaysia in 2009. In this unique setting, we capitalize on the publicly available data concerning the investment in and the sourcing arrangement...

This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia...