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Mapping of internal audit research in China : a systematic literature review and future research agenda

Hazaea, Saddam A.; Zhu, Jinyu; Al-Matari, Ebrahim Mohammed - In: Cogent business & management 8 (2021) 1, pp. 1-23

The purpose of this study is to review the field of internal audit (IA) in the Chinese context and provide insights into how the literature of IA has evolved by clarifying criticism of the research published until 2020. Following the structured literature review (SLR) technique, forty-seven (47)...

Persistent link: https://www.econbiz.de/10012649505

The influence of tone at the top management level and internal audit quality on the effectiveness of risk management practices in the financial services sector

Kabuye, Frank; Bugambiro, Nicholas; Akugizibwe, Irene; … - In: Cogent business & management 6 (2019), pp. 1-24

The purpose of this study is to examine the contribution made by the tone at the top management level and internal audit quality on the effectiveness of risk management practices (RMPs) in the financial services sector. This study is cross-sectional and correlational, and it uses firm-level data...

Persistent link: https://www.econbiz.de/10012623492

Mapping the literature of internal auditing in Europe : a systematic review and agenda for future research

Hazaea, Saddam A.; Zhu, Jinyu; Saleh F. A. Khatib; … - In: Meditari accountancy research 31 (2023) 6, pp. 1675-1706

Persistent link: https://www.econbiz.de/10014433050

The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...

Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227

Persistent link: https://www.econbiz.de/10011414499

The effect of auditor IT expertise on internal controls

Haislip, Jacob Z.; Peters, Gary F.; Richardson, Vernon J. - In: International journal of accounting information systems 20 (2016), pp. 1-15

Persistent link: https://www.econbiz.de/10011480646

Audit quality and corporate governance : evidence from the microfinance industry

Beisland, Leif Atle; Mersland, Roy; Strøm, Reidar Øystein - In: International journal of auditing : IJA 19 (2015) 3, pp. 218-237

Persistent link: https://www.econbiz.de/10011522974

Internal control opinion shopping and audit market competition

Newton, Nathan J.; Persellin, Julie S.; Wang, Dechun; … - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 603-623

Persistent link: https://www.econbiz.de/10011458983

The role of auditors in the context of Nigerian environment

Osemeke, Nobert; Osemeke, Louis - In: International journal of disclosure and governance 14 (2017) 4, pp. 299-317

Persistent link: https://www.econbiz.de/10012014874

Audit committee activity and internal control quality in Egypt : does external auditor's size matter?

Khlif, Hichem; Samaha, Khaled - In: Managerial auditing journal 31 (2016) 3, pp. 269-289

Persistent link: https://www.econbiz.de/10011561743

International archival auditing and assurance research : trends, methodological issues, and opportunities

Simnett, Roger; Carson, Elizabeth; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 35 (2016) 3, pp. 1-32

Persistent link: https://www.econbiz.de/10011553033