We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Purpose The purpose of this paper is to introduce a framework that presents how internal
audit effectiveness can be operationalized and what factors are available to influence the …

The internal audit function (IAF) assists management in improving internal controls over
operations, reporting, and compliance. While many studies examine the association …

This study assesses factors influencing internal audit effectiveness (IAE) in Saudi Arabia.
Data were obtained from 203 managers and 239 internal auditors from 79 Saudi Arabian …

Purpose This paper reviews the field of internal auditing (IA) post-Enron to develop insights
into how IA research has developed, offer a critique of the research to date and identify ways …

Purpose–The purpose of this paper is to provide a synopsis of what academic literature says
about internal audit (IA) effectiveness ten years after Bailey et al.(2003) presented research …

This extremely popular text is the complete introduction to doing business research and is
the ideal guide for students embarking on a research project. The authors have extensively …

Internal audit provides useful and valuable services to organizations, and academic
research has established its importance in improving corporate governance. However, the …

Over the past two decades, the corporate governance literature in accounting and auditing
has grown rapidly. To better understand this body of work, we discuss 12 recent literature …

Purpose–The purpose of this paper is to provide insights into the current roles and
responsibilities of the internal audit (IA) function and the factors perceived to be necessary to …