Purpose–In most firms, accounting and financial information and reporting systems are
either incorporated or embedded in computer-based information systems (IS). Despite the …

As a response to the increased demand for timely and ongoing assurance over the
effectiveness of risk management and control systems, companies are moving toward a …

Purpose The purpose of this study is to explore whether various organizational, internal
audit function and audit committee factors are associated with internal audit investment in …

Abstract Information systems provide both the means for organizations to transact business
and the ability to report the financial results of their operations. Information technology …

Effective IT governance helps ensure that IT supports business goals, optimizes business
investment in IT, and appropriately manages IT-related risks and opportunities …

This study investigates the association between human resource investment in information
technology (IT) controls over financial reporting and its investment efficiency. To conduct the …

This study analyzes the impact of internal control quality on audit delay following the
implementation of the Sarbanes‐Oxley Act (2002)(SOX). Unlike prior studies of audit delay …

Standard-setters believe high-quality internal audit functions (IAFs) serve as a key resource
to audit committees for monitoring senior management. However, regulators do not enforce …

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