This study provides a systematic review of the literature on internal auditing (IA) research in
17 Arab countries. It focuses on four key aspects, namely the quality and effectiveness of IA …

This research is conducted to investigate the impact of auditor's competency, integrity, and
ethics on audit quality from the perceptions of auditors. The data is collected through …

Audit quality is getting very important due to the role of an audit in enhancing the quality and
reliability of financial statements. The studying of audit quality and the factors that are …

The purpose of this study is to investigate the impact of Big 4 auditors, corporate governance
and firm characteristics on CSR disclosure in large listed firms in Indonesia adopting the …

Research aim: This paper reviews the research literature and publications relevant to audit
quality. The authors identify three main perspectives (academic research, professional and …

A going-concern report (GCr) in the audit opinion adds value and ensures that the firm's
sustainability is secured. This study sheds light on this relationship of listed infrastructure …

This paper investigates the effect of firm-and country-level governance quality on audit
quality, as measured by (i) auditor choice and (ii) audit fees. Our findings are three-fold. First …

Purpose The purpose of this paper is to conduct an investigation into the relationship
between a firm's corporate governance mechanisms (audit committee composition and …

This study aims to investigate the relationship between the audit committee effectiveness
and audit quality on financial reporting quality. Panel data were collected from the Form 56-1 …

This paper examined the influence of audit quality practices on financial reporting in Nigeria,
drawing evidence from auditing firms. Data were collected through questionnaire …