In light of the growing importance of internal audit functions (IAF) and the limited archival
evidence on internal audit quality, we examine an interactive model of IAF quality …

The goal of this study is to ascertain the moderating role that management support has in
internal audit effectiveness in Jordan, as well as the impact of system quality and user …

We examine whether information technology expertise on audit committees impacts the
reliability and timeliness of financial reporting. We find a reduction in the likelihood of …

Purpose Information technology (IT) largely affected contemporary businesses, and
accordingly, it imposes challenges on the auditing profession. Several studies investigated …

Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Purpose This paper aims to investigate the association between internal audit function (IAF)
characteristics and internal control quality. Design/methodology/approach Using data …

Major news stories demonstrate the importance and vulnerability of information technology
(IT), highlighting the need to understand how to reduce risk. This study investigates the key …

This paper addresses the research questions,“What is the role of the IS auditor in supporting
the financial audit?” and “What key determinants affect that role?” through the development …

Corporate governance and internal audit: an institutional theory perspective | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

This paper investigates audit technology adoption based on Technology-Organization-
Environment (TOE) framework, Diffusion of Innovation and Institutional theories. As more …