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 …

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 …

Purpose This study aims to critically evaluate the COVID-19 and future post-COVID-19
impacts on office design, location and functioning with respect to government and …

Corporate governance and internal audit: an institutional theory perspective | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

The aim of this paper is to analyze the effectiveness of internal audit of cybersecurity. We
developed a Cybersecurity Audit Index composed of three dimensions–planning, performing …

The purpose of this study is to review the field of internal audit (IA) in the Chinese context
and provide insights into how the literature of IA has evolved by clarifying criticism of the …

In this qualitative study, it became clear that an evolution towards a higher level of risk-
based auditing is absolutely necessary, if internal auditors are to play an important role in …

Purpose This study aims to investigate the monitoring role of internal audit function (IAF) on
real earnings management (REM) practices. It examines the effect of investment in IAF (IIAF) …

Purpose This study aims to understand independence in internal auditing by investigating
how internal auditor independence is constructed when analysed in its corporate …

Supply chain performance has been a key element of competitive strategy to boost
organizational productivity and profitability. In the United Kingdom (UK), a survey disclosed …