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 …

Companies in developing economies have faced a myriad of risks. Many of them due to
external related party exposures and the potential risks of associated contagion. The …

Purpose This study aims to examine the association between internal audit quality and the
involvement of UK companies in earnings management practices. Design/methodology …

This study responds to recent calls for a better understanding of the determinants of internal
audit quality (IAQ). We use the Common Body of Knowledge (CBOK) dataset from the …

Purpose This study aims to examine the extent to which external auditors (EAs) use the work
of the internal audit function (IAF) based on the purpose of its primary activities. The authors …

There is a substantial body of work on managerial innovations, but less attention has been
paid to innovation in regulated professions such as internal audit. The aim of this paper is to …

Opinión de auditoría de negocio en marcha y experiencia específica de la empresa de
proveedores de IAF subcontratados: eviden Page 1 Esic Market Economics and Business …

Objective: According to the variety and diversity of research conducted in the field of internal
auditing, the purpose of this research is to gain a deeper understanding of the topic by …

One of the top methods generally utilized by the administration to verify internal control
function is internal audit and, in this study, the primary objective is to examine the direct …

This dissertation includes two related essays. First, I synthesized the current literature on
internal audit function (IAF) effectiveness to develop a comprehensive model based on the …