Purpose The purpose of this paper is to introduce a framework that presents how internal
audit effectiveness can be operationalized and what factors are available to influence the …

In this article, we review recent archival research articles (98 studies) on the impact of
corporate governance on restatements, enforcement activities and fraud as corporate …

The internal audit function (IAF) assists management in improving internal controls over
operations, reporting, and compliance. While many studies examine the association …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

The ability to develop bots to automate tasks and processes using robotic process
automation (RPA) is receiving significant attention in accounting. Auditors often struggle to …

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

The International Integrated Reporting Council (IIRC) and the South African King III Report
on Governance emphasize the role of corporate governance in preparing a high-quality …

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 …

As in-person audits were banned by governments and company policies due to COVID-19,
internal auditors had to transition to remote audits to perform their work. Based on survey …

Organizational misconduct has substantial effects on the well-being of a firm and its
stakeholders. As this body of work has grown, organizational scholars have devoted …