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 …

Antecedents and organisational performance implications of internal audit effectiveness: Some
propositions and research agenda | Emerald Insight Books and journals Case studies Expert …

In the article, we provide an original linkage between the corporate environmental, social,
and governance (ESG) rating and the cost of internal control system (ICSC) stemmed from …

This paper explores the organizational dynamics of Enterprise Risk Management (ERM).
ERM is the main form taken by firms' increasing efforts to organize uncertainty, which …

Purpose–The purpose of this paper is to provide insights into the current roles and
responsibilities of the internal audit (IA) function and the factors perceived to be necessary to …

Using structural equation modelling (SEM) we analysed the link between corruption and
effective internal audit function (EIAF) in Ghana through a survey of directors and managers …

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

Moving from the growing relevance of the enterprise risk management (ERM) concept, this
paper provides empirical evidence of ERM in practice. The paper presents ERM actual uses …

This paper examines the determinants of internal audit effectiveness in decentralized local
government administrative systems of Ghana. Ghana's local government system is …

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