Auditing in family firms: Past trends and future research directions

M Gil, T Uman, MRW Hiebl, S Seifner - Journal of Small Business …, 2024 - Taylor & Francis
This systematic literature review synthesizes and maps existing research on auditing in
family firms across multiple areas of study. The review includes 71 systematically selected …

Family involvement in ownership and governance and internal auditing quality

G Ginesti, R Santonastaso, R Macchioni - … : The International Journal …, 2023 - emerald.com
Purpose This paper aims to investigate the impact of family involvement in ownership and
governance on the quality of internal auditing. Design/methodology/approach Leveraging a …

Hermenéutica para leer confianza y confiar en rely, confidence y trust en la traducción de las NIAs,

C Vargas-González - Revista Contabilidade & Finanças, 2022 - SciELO Brasil
El objetivo de este estudio fue realizar una propuesta hermenéutica para leer “confianza” y
“confiar” en rely, confidence y trust en la traducción al español de las Normas …

Fraud reporting within an organization and the use of the internal audit function as a training ground for management

AG Brink, CK Eller, KY Green - Behavioral Research in …, 2022 - publications.aaahq.org
This study examines the effects of using the internal audit function as a management training
ground (MTG) and fraud magnitude on internal fraud reporting decisions. Two experiments …

Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts

D Hay, N Harding, N Botica Redmayne… - Accounting & …, 2024 - Wiley Online Library
Abstract We commend the International Ethics Standards Board for Accountants for the
initiative in releasing the two related Exposure Drafts regarding sustainability assurance and …

[HTML][HTML] Dexamphetamine widens temporal and spatial binding windows in healthy participants

FM Kassim, SK Lahooti, EA Keay, R Iyyalol… - Journal of Psychiatry and …, 2023 - jpn.ca
Background: The pathophysiology of psychosis is complex, but a better understanding of
stimulus binding windows (BWs) could help to improve our knowledge base. Previous …

What did they say? A typology of CEO activism

CS Cycyota - Society and Business Review, 2023 - emerald.com
Purpose The practice of corporate chief executive officer (CEOs) engaging in sociopolitical
activism on issues both related and unrelated to their companies is gaining attention in the …

[图书][B] Internal Audit Function Effectiveness: Investigating Antecedents and Aftereffects

PM Achu - 2023 - search.proquest.com
This dissertation includes two related essays. First, I synthesized the current literature on
internal audit function (IAF) effectiveness to develop a comprehensive model based on the …

The use of the internal audit function as management training ground and internal audit quality

G Mubako, T Mazza - International Journal of Accounting …, 2023 - inderscienceonline.com
This study examined the association between the use of the internal audit function (IAF) as
management training ground (MTG) and internal audit quality, based on auditor …

The triangle defense for financial reporting quality: The interplay between internal auditing, the audit committee, and the external auditor

D Susanto - Wahana: Jurnal Ekonomi, Manajemen …, 2020 - jurnalwahana.poltekykpn.ac.id
The internal audit function, audit committee, and external auditor are three crucial
stakeholders of corporate governance that safeguard the quality of financial reporting. In this …