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)...

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...

The pandemic of COVID-19 has caused an unprecedented global social and economic crisis, with governments triggering numerous interventions across geographic regions. In this paper, we exhibit evidence of real-time survey of the Middle East discovering the effects of this crisis. We attempt to...