This structured literature review adopts a multimethod and multitheoretical approach to
identify current knowledge about internal audit as well as related knowledge gaps. To that …

The ability to develop bots to automate tasks and processes using robotic process
automation (RPA) is receiving significant attention in accounting. Auditors often struggle to …

Internal audit provides useful and valuable services to organizations, and academic
research has established its importance in improving corporate governance. However, the …

This study examines factors influencing internal audit effectiveness in the Tunisian context.
Data was collected from responses to a questionnaire addressed to chief audit executives of …

We examine recent developments in judgment and decision-making (JDM) research to
provide insight into how two big ideas in this area can be leveraged as overlapping …

Purpose The purpose of this study is to examine the effects of internal audit function (IAF)
quality on the operational efficiency of Chinese firms. Design/methodology/approach The …

Addressing the rise of internal auditing in the post-SOX era, this study examines the
scientific transformation of the topic within current accounting research. In an attempt to shed …

The study reported herein examines the impact of two central corporate governance
mechanisms (internal audit function quality and board of directors' quality) on the incidence …

This study examines how using the internal audit function as a management training ground
(MTG) impacts managers' reliance on internal auditor recommendations. While prior …

We examine whether operations-related services (ORS) provided by the internal audit
function (IAF) bring economic benefits to firms. Using a sample constructed by matching a …