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

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

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 …

Purpose The purpose of this study is to examine the effects of internal audit function (IAF)
quality on the operational efficiency of Chinese firms. Design/methodology/approach The …

In this editorial, I first discuss the content of the four papers contained in this special issue.
Then, I discuss certain areas for future research in internal auditing, based upon the concept …

Purpose–The purpose of this paper is to investigate several variables that are theoretically
associated with the internal audit function (IAF) having an active role in corporate …

Based on survey responses from approximately 500 Chief Audit Executives (CAEs) and
other internal auditors, this article provides an insider's view of the perceived strength of …

Cognizant of the growing importance of internal control as a corporate governance
mechanism in organizations, this paper investigates factors that are associated with internal …

Antecedents and organisational performance implications of internal audit effectiveness: Some
propositions and research agenda | Emerald Insight Books and journals Case studies Expert …

Purpose This paper aims to explore whether an internal auditor's evaluation of internal
control deficiencies are influenced by the party with primary influence over the internal audit …