This paper analysed the effect of electronic internal auditing (EIA) based on the Control
Objectives for Information and Related Technologies (COBIT) framework. Organisations …

Purpose This study aims to examine the impact of the COVID-19 pandemic on the
relationship between auditors' work stress and client participation with audit quality (AQ) …

Purpose This study aims to investigate the effectiveness of integrated audit management
and its impact on business sustainability for an emerging economy. Design/methodology …

Purpose This study aims to investigate factors that drive or deter audit firms (AFs) from
disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information …

This study examined the relationship between ESGs and the audit hours of 3010 Korean
stock-listed firms from 2014 to 2019. The Korean Corporate Governance Service assigns …

The purpose of the study was to verify whether different methods of management systems
auditing are perceived by the audited organizations as equally beneficial. On-site audits …

Purpose: This article aims to provide the main guidelines for a Quality Management System
(QMS) implementation, compliant with the international standard ISO 9001: 2015, within a …

The auditing of organizations' activities plays a crucial role in ensuring the direction chosen
by top management and identifying early signs of upcoming changes and threats. The audit …

Purpose Quality awards are widely considered symbols of successful quality management.
The purpose of this paper is to empirically test the effects of the China Quality Award (CQA) …

Purpose The paper aims to describe the development of an open curriculum framework of
external quality auditors (EQAs) education. The study was commissioned by accreditation …