Empirical evidence on the relationship between internal audit factors and the quality of external audit
N Almasria, J Clark, S Choudhury - International Journal of …, 2018 - papers.ssrn.com
The corporate governance literature indicates efforts to investigate the relationship between
internal CorporateGovernance Mechanisms (CGM) and Audit Quality (AQ). However,
empirical findings prior to this study are inconclusive and not comprehensive enough to
address all CGMs in terms of its effect on AQ; hence, this study extends the scope ofprevious
empirical evidence by investigating the impact of internal audit factors as one of the main
CGMs on AQ, since the previous studies have not investigated the role of these mechanisms …
internal CorporateGovernance Mechanisms (CGM) and Audit Quality (AQ). However,
empirical findings prior to this study are inconclusive and not comprehensive enough to
address all CGMs in terms of its effect on AQ; hence, this study extends the scope ofprevious
empirical evidence by investigating the impact of internal audit factors as one of the main
CGMs on AQ, since the previous studies have not investigated the role of these mechanisms …