Over the past two decades, the corporate governance literature in accounting and auditing
has grown rapidly. To better understand this body of work, we discuss 12 recent literature …

Even though audit committees have traditionally been a key component of corporate
governance regulation, the last decade has witnessed a greater emphasis on audit …

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 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 …

This study provides evidence on whether sustainability-oriented corporate governance
mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically …

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 study is to determine the differences in perception of the key
stakeholders on the drivers of internal audit effectiveness, namely, senior management and …

Professional standards guide external auditors to consider the effect of the client's internal
audit work and opportunities to utilize the direct assistance of the internal audit function …

Regulators and others highlight the importance of the interaction between the audit
committee and internal audit. One of the roles of the audit committee is to review and monitor …

This structured literature review adopts a multimethod and multitheoretical approach to
identify current knowledge about internal audit as well as related knowledge gaps. To that …