Purpose The objective of this study is to present a theoretical framework, which helps ascertain the meanings of the Sharīʿah audit quality and identify the factors that affect it. Design/methodology/approach The current literature of conventional and Islamic finance on audit quality is...

Cognizant of the growing importance of internal control as a corporate governance mechanism in organizations, this paper investigates factors that are associated with internal audit effectiveness. Additionally, this paper also investigates the relationship between internal audit effectiveness...

This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...

The era of globalization has stimulated the spirit of competition of companies in an ever-intensifying business race of various sectors. In an attempt to sustain the life of the company, earnings figures are kept positive to attract investors and to elevate the company's social status. This...