Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

The study aims to identify the effect of the CEO and audit committee characteristics on financial performance. To achieve the study's goal, panel data was adopted for 43 private Iraqi banks from 2018 to 2022 with 215 observations. The data was analyzed using Stata. Three models were used to...