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Internal audit quality : insights from audit committee members, senior management, and internal auditors

Trotman, Andrew J.; Duncan, Keith R. - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 235-259

Persistent link: https://www.econbiz.de/10011975666

Product market competition on the effectiveness of internal control

Kim, Seon Mi; Kim, Yura - In: Asia-Pacific journal of accounting & economics : APJAE 24 (2017) 1/2, pp. 163-182

Persistent link: https://www.econbiz.de/10011660026

Gambling culture and internal control extensiveness

Tan, Jianhua; Gao, Jun; Chan, Kam C. - In: Journal of international financial management & accounting 35 (2024) 2, pp. 333-363

Persistent link: https://www.econbiz.de/10014564983

The effect of corporate governance mechanisms on audit quality : evidence from the UK FTSE-350 listed companies

Qotba, Ahmad Mohammed; Elsalem, Bilal Ahmad; Fekri Ali … - In: International journal of accounting and finance 11 (2023) 4, pp. 245-266

Persistent link: https://www.econbiz.de/10014545128

Does effort pay off? : evidence from internal audit in Israel

Berkman, Omer; Zuta, Shlomith D. - In: Empirical research in banking and corporate finance, (pp. 101-118). 2022

Persistent link: https://www.econbiz.de/10013449328

Relational contracting theory and internal audit : chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

Vafaei, Elnaz; Singh, Hajinder; Scully, Glennda; … - In: International journal of auditing : IJA 28 (2024) 1, pp. 24-43

Persistent link: https://www.econbiz.de/10014468777

Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana?

Musah, Alhassan; Padi, Abigail; Okyere, Bismark; … - In: Cogent business & management 9 (2022) 1, pp. 1-19

The study examined the effect of the major component of an internal control system according to the COSO framework on the financial performance of SMEs registered with the Association of Ghana Industries (AGI) in Ghana. The study further examined the moderating role of corporate governance...

Persistent link: https://www.econbiz.de/10014444496

Real earnings management : a review of the international literature

Habib, Ahsan; Ranasinghe, Dinithi; Wu, Julia Yonghua; … - In: Accounting and finance 62 (2022) 4, pp. 4279-4344

Persistent link: https://www.econbiz.de/10013468250

When does the internal audit function enhance audit committee effectiveness?

Jaggi, Jacob - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 329-359

Persistent link: https://www.econbiz.de/10014290329

Impact of fraud risk assessment on good corporate governance : case of public listed companies in Oman

Rehman, Ali; Fathyah Hashim - In: Business systems research : a system view accross … 11 (2020) 1, pp. 16-30

Background: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never-ending fraudulent activities. Frauds arise regardless of the existence of codes for corporate governance and available control activities such as those of internal and external audit units....

Persistent link: https://www.econbiz.de/10012215631