This research examines the relationship which exists between the CEO's cultural background and firm's internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016...

We examined the nexus between four internal audit functions (IAF) and sustainability audits (SA) of manufacturing firms. The specific IAF employed in this study were; risk management practices (RMP), sustainability sensitivity (SS), internal audit effectiveness (IAE) and enactments, policies,...

We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies in Indonesia during COVID-19. We additionally examine at how organisational commitment (OC), employee performance (EP), and turnover intention (TI) play a role as mediators in the relationship between...

This study aims to examine the relationship of having financial statements audited by external auditors and access to bank credit, using data from the Business Environment and Enterprise Performance Survey (BEEPS). Among firms having credit access, this research further analyses the impacts of...

Audit quality is a strong external monitoring mechanism to protect the interest of the owners according to agency theory. The auditor choice research has paid more attention to the audit committee overall but has overlooked the unique agency context of audit committee's chairman characteristics...

This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect net FDI inflows to sub-Saharan African (SSA) countries using a panel data spans from 2005 to 2020. The results of the two-step system's generalized methods of moments (GMM)...

The primary aim of this study is to provide a comprehensive measure of corporate reputation and examine the impact of corporate governance on the reputation of listed financial firms in the countries of MENA region. Using a sample of 96 financial companies listed on the stock exchanges of four...

Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...

The objective of this research was to verify the effects of information quality and management support as critical contributors to the successful application of continuous auditing and continuous monitoring in the government sector. This study utilized survey research that was conducted in the...

This study investigates the role of organizational change in moderating the effect of ethical decision making on internal auditor performance. The study population comprises internal auditors who work in the public sector (a government-owned company in Indonesia). Smart Partial Least Square...