In the backdrop of several recent accounting crises, internal auditing has emerged as a
major force in supporting effective controls and risk management. Therefore, internal …

The purpose of the study was to investigate the possible value creation of an effective
internal audit function in a business organization and the impact of the value creation on …

Purpose Consistent with the board of directors and top executive management's role in
ensuring and promoting investments for economic development, this paper aims to examine …

Internal audit is an independent and objective assurance and consulting activity that aims to
improve the operations of an organization and add value to them. Planning internal audit by …

The overall objective of this research was to analyze internal control procedures and the
performance of the company in Nigeria's south-west region. The study framework was …

This study attempts to examine the effect of audit quality on firm performance. It uses
financial statements of non-financial firms listed as EGX 100. The population studied …

Purpose This study aims to examine the link between boards and audit committees and firm
performance in Kuwaiti listed firms in the context of recent and extensive corporate …

Purpose The purpose of this study is to investigate the impact of Shariah Advisory Board
(SAB), Audit committee (AC) and board of directors (BD) characteristics on the performance …

This study aims to examine the impact of International Financial Reporting Standards (IFRS)
adoption on financial reporting quality in Saudi Arabia, with a specific focus on the mediating …

The study investigated disclosure practices under IFRS on the performance of firms listed on
the Nigerian Stock Exchange for a period of six years, from 2012 to 2017. Data were pooled …