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Government investments commitment to internal audit requirements : the case of Jordan
Aladwan, Mohammad Suleiman; Alhawatmeh, Omer - In: International journal of accounting, auditing and … 18 (2022) 3/4, pp. 306-327
The study aims to examine the commitment of government companies to international internal auditing standards. The study employs both qualitative and quantitative research methods in addressing the problem of the study. To achieve the study objective, the researchers distributed a questionnaire...
Persistent link: https://www.econbiz.de/10014286026
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The influence of management's internal audit experience on earnings management
Ege, Matthew; Seidel, Timothy A.; Sterin, Mikhail; … - In: Contemporary accounting research : the journal of the … 39 (2022) 3, pp. 1834-1870
Persistent link: https://www.econbiz.de/10013464863
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Reflections on internal control and internal audit roles for ensuring financial transparency toward Lebanese NGOs financial donors
Saber, Agatha Michael; Sassine, Mario Edmond - In: EuroMed journal of management : EMJM 4 (2022) 3, pp. 186-198
Persistent link: https://www.econbiz.de/10013326366
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The involvement of internal audit in environmental, social, and governance practices and risks : stakeholders' salience and insights from audit committees and chief executive offic...
Rakipi, Romina; D'Onza, Giuseppe - In: International journal of auditing : IJA 28 (2024) 3, pp. 522-535
Persistent link: https://www.econbiz.de/10014635132
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Enhancing CPA competencies for internal audit roles
Vitalis, Adam; Boritz, Jefim E.; Simeoni, Laura - In: International journal of auditing : IJA 28 (2024) 3, pp. 458-484
Persistent link: https://www.econbiz.de/10014635129
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CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality
Alzeban, Abdulaziz - In: Journal of business economics and management 19 (2018) 3, pp. 456-473
The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has...
Persistent link: https://www.econbiz.de/10012174866
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The effectiveness of internal audit in Jamaican commercial banks
Chevers, Delroy; Lawrence, Devon; Laidlaw, Arlene; … - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 522-541
Banks play a vital role in every economy as they hold the savings of the public, provide a means of payment for goods and services, and finance the development of businesses. The financial sector experienced a meltdown, which some critics argued was the result of inadequate regulatory oversight...
Persistent link: https://www.econbiz.de/10011635379
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Preventional audit : implementation of SOX control to prevent fraud
Nazarova, Karina; Mysiuk, Viktoriia; Gordopolov, Volodimir - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 293-301
The Euro-integration vector of Ukraine economic development and business in the open economy zone expands the economic and social potential of domestic enterprises and requires the formation of a reliable information environment to ensure the corporate interests of their investors (in the first)...
Persistent link: https://www.econbiz.de/10012225197
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Enhancing the transparency and accountability of state-owned enterprises
Park, Chung-a - 2020
and regulatory framework for SOE disclosure and transparency. Some have made significant progress in terms of improving …This paper provides an overview of national practices for improving the accountability and performance of SOEs by … information disclosure by SOEs with an accelerated process of corporatization of SOEs and adoption of adequate accounting …
Persistent link: https://www.econbiz.de/10012156312