Purpose The purpose of this paper is to demonstrate the relationship between internal audit
functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is …

Audit fees are deemed as one of the factors that might influence the perceptions of public
toward external auditors. The problem statement concentrated if there is a significant …

Purpose How does the internal audit function make external auditors work more efficiently at
the early stage of the COVID-19 pandemic? This study examines the relationship between …

Previous studies have separately investigated the relationship between the internal auditors'
characteristics, the level of external auditors' reliance, and the audit efficiency so it has not …

Our paper examines the effect of audit characteristics on financial reporting quality (FRQ)
and the role of audit quality (AQ) as a mediator. The study adopted 201 companies listed in …

This study aims to analyze the effect of the audit committee and the external audit on the
quality of financial statements. The population in this study are manufacturing companies …

La auditoría externa se ha consolidado como una herramienta de control para la toma de
decisiones organizacionales, máxime en momentos críticos como la expansión global de la …

Impacto da qualidade do relato financeiro e não financeiro na tomada de decisão: o papel da
corporate governance, auditoria e Page 1 INSTITUTO SUPERIOR DE CONTABILIDADE E …

External audit reliance issues on the internal audit function (IAF) are increasingly important
in financial auditing, yet its application in audit engagements lags behind other applications …

During audit planning, auditors examine the business of their firms. Still, the target is to
minimize the discrepancy in the real planned financial statement of inspection and summary …