We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

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 …

We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

In light of the growing importance of internal audit functions (IAF) and the limited archival
evidence on internal audit quality, we examine an interactive model of IAF quality …

Purpose–The purpose of this paper is to provide a synopsis of what academic literature says
about internal audit (IA) effectiveness ten years after Bailey et al.(2003) presented research …

In recent years, research on internal audit has developed significantly. Numerous papers
have discussed the importance of internal auditing (IA) as a central pillar of the corporate …

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

Purpose This paper aims to investigate the association between internal audit function (IAF)
characteristics and internal control quality. Design/methodology/approach Using data …

The number of days required to complete financial statement audits (ie, audit delay)
increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act …

Standard-setters believe high-quality internal audit functions (IAFs) serve as a key resource
to audit committees for monitoring senior management. However, regulators do not enforce …