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 …

Purpose The purpose of this paper is to introduce a framework that presents how internal
audit effectiveness can be operationalized and what factors are available to influence the …

Purpose–The purpose of this paper is to provide a synopsis of what academic literature says
about internal audit (IA) effectiveness ten years after Bailey et al.(2003) presented research …

Purpose The purpose of this paper is to investigate the moderating effect of task complexity
on external auditors' cooperation (EAC), top management empowerment and internal …

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

Purpose The purpose of this paper is to investigate the direct relationship between internal
auditor's characteristics [1] and internal audit effectiveness [2], and the moderating effect of …

The current study investigates the specific factors associated with internal audit effectiveness
in the Greek business environment. Empirical evidence was collected by means of a mailed …

This study investigated four factors affecting internal audit effectiveness in Vietnam, namely,
independence of internal audit, the competence of internal auditors, management support …

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

This study examines factors influencing internal audit effectiveness in the Tunisian context.
Data was collected from responses to a questionnaire addressed to chief audit executives of …