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 Although many firms are investing considerable resources in building and
designing strong and effective internal auditing (IA) to improve corporate governance and …

Purpose: The objective of this study is to examine the relationship of corporate governance
characteristics and the level of sustainability disclosure with moderating effect of internal …

Abstract Small Medium Enterprises (SME) are vital to economic growth in Malaysia and
many emerging economies as they are major contributors to the gross domestic product. It is …

The internal audit function (IAF), which has traditionally been an in‐house function, is
increasingly being outsourced to outside consultants, in line with global trends for other …

We examine the association between several characteristics of an internal audit function
(IAF) and fees paid to external auditors to support internal audit activities (co‐sourcing). We …

This paper seeks to extend research on regional urban networks under contemporary
globalization through an analysis of the geographies of producer service procurement in …

Purpose The purpose of this study is to examine the effect of internal audit function (IAF) use
on earnings quality and external audit fees using empirical data collected from the New …

This study explores internal audit outsourcing practices in South Africa, an area that has not
been researched over the past decade. The extent of internal audit outsourcing practices …

Many factors have played and are still playing contributing roles as to why internal auditors
need to perform internal audit engagements more effectively and efficiently. The internal …