Governance is increasingly recognized by the business community, regulators and capital
market authorities as a fundamental driver of corporate performance. The accelerated …

Abstract The Institute of Internal Auditors (IIA) has conducted several surveys to understand
the development of the internal auditing (IA) profession worldwide. In its latest survey, the …

This study assesses factors influencing internal audit effectiveness (IAE) in Saudi Arabia.
Data were obtained from 203 managers and 239 internal auditors from 79 Saudi Arabian …

Purpose This study aims to examine the influence of audit committee existence and internal
audit function on the earnings management of companies. Design/methodology/approach …

This study examines the interaction between internal auditors' personality traits and the
internal audit function effectiveness. It also investigates the effect of such interacted …

The purpose of this study to examine and analyze the influence internal control systems and
internal audit to financial statement quality of local government. Usefulness of research as …

This paper contributes to the debate on the role of internal auditing in the public sector by
focusing on the nature and practice of internal auditing in organisations that are subject to …

Purpose The purpose of this study is to examine the effect of the audit committee (AC)
independence, financial expertise, internal audit function, audit quality and ownership …

This study primarily aimed to assess the internal audit function's ability to detect and self-
report fraud. The paper investigated the moderating role of internal audit on the relationship …

The internal audit function is important to minimize the occurrence of fraudulent financial
statements and provide assurance and independent consultation for decision-making. The …