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Internal auditors play an important role in influencing managers’ judgments. Yet, the practitioner literature indicates that, because internal audit lacks the client services incentives of external audit, internal auditors often adopt a “policeman approach” that can lead to negative...
Persistent link: https://www.econbiz.de/10014203863
Environmental, social, and governance (ESG) has become a major focal point for a broad array of stakeholders: investors, creditors, regulators, boards of directors, affected communities, customers, the general public, consultants, and academics. This article provides a history and current...
Persistent link: https://www.econbiz.de/10013405169
internal audit budget in Malaysia, where data on internal audit budget is available and how well audit committee monitors the … committee effectiveness is related to internal audit budget. Data of 96 companies listed on Bursa Malaysia for a three …
Persistent link: https://www.econbiz.de/10012933673
Corporate governance represents the system through which a company is being controlled and managed. In defining of this concept, works on the idea overall performance of the company is based on the theory of interest holders. The paper concerns about the relationship between corporate governance...
Persistent link: https://www.econbiz.de/10010838941
Corporate governance is a set of functional processes and structures established by the leadership of the organization in order to inform, direct and monitor lead activities in order to achieve predetermined objectives. Efficient and effective corporate governance involves goals, long-term...
Persistent link: https://www.econbiz.de/10010721401
Developments in law and in corporate governance have been an impetus in widening the debate on whistleblowing and in encouraging moves to better and more transparent disclosure arrangements. Whistleblowing is designed as a just and effective mean in order to improve the individual and collective...
Persistent link: https://www.econbiz.de/10010579201
For about three years now, the COVID-19 pandemic has kept the global economy on tenterhooks. Although the pandemic has now been declared "over", the consequences of this mega-example of disruptive developments are still being felt everywhere, also regarding the work of Internal Audit. In...
Persistent link: https://www.econbiz.de/10014466535
The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...
Persistent link: https://www.econbiz.de/10012657123
The purpose of the paper is to examine the operation of internal auditing in Greece. It analyzes the definition of both internal auditing and internal controls. Special emphasis is placed on the analysis of its usefulness. Furthermore, this paper examines the role of International Internal...
Persistent link: https://www.econbiz.de/10013097200
of 432 publicly traded firms in Malaysia in 2009. In this unique setting, we capitalize on the publicly available data …
Persistent link: https://www.econbiz.de/10013102562