In the current economic context marked by the relentlessness of the competition, the internal
auditor is often called upon to put his skills at the service of organizations in order to control …

Sustainable development according to the United Nations, listed firms globally now routinely
provide sustainability data. However, there is not enough information on Sustainability …

This study examines the relationship between internal audit functions and investment
efficiency. We want to test the involvement of internal audit functions in corporate strategic …

Purpose: The aim of this study is to examine the effect of adoption of IFRS on the Iraqi
environment by studying the relationship between the adoption of international financial …

Penelitian ini bertujuan untuk menguji hasil GCG seperti pengaruh dewan komisaris
independen, kepemilikan institusional, kepemilikan manajerial, komite audit terhadap …

In recent years, there has been a surge of interest in the influence of operational
performance activities on the performance of manufacturing organizations. In comparison to …

This study investigated the influence of corporate governance mechanisms on firm
performance of public listed companies in Iraq. Specifically, the study examined the effect of …

Penelitian ini dilakukan untuk mengetahui: 1) Perusahaan yang tergolong manipulator atau
non manipulator dalam mendeteksi kecurangan laporan keuangan, 2) membandingkan …

There is a need for consistency in the aim of the Iraqi government to attract more foreign
investors into Iraq for the purpose of stimulating economic growth and development through …

This paper examines the influence of audit committee (AC) characteristics on investment in
internal audit function (IAF) in Malaysia. Furthermore, the moderating role of family …