Purpose–The purpose of this paper is to provide a review of the recent literature on internal
audit independence and objectivity and discuss opportunities for future research. The topics …

Purpose The main purpose of this research is to figure out the most effective determinants
that play a vital role in enhancing the effectiveness of the internal Sharīʿah audit in the …

This study examines whether the existence of an audit committee, audit committee
characteristics and the use of internal audit are associated with higher external audit fees …

This study, based upon Belgian case studies, provides a qualitative assessment of the
relationship between internal audit and senior management, analysing the expectations and …

This study examines two factors that may influence the independence and objectivity of
internal audit. The first, affecting the organizational independence of the internal audit …

Purpose–The purpose of this study is to explore the voluntary use of internal audit by
Australian publicly listed companies and to identify factors that lead listed companies to …

Purpose–This study aims to critically analyse the independence of the internal audit function
through its relationship with management and the audit committee. Design/methodology …

Purpose–The purpose of this paper is to examine the impact of internal auditors'
involvement in enterprise risk management (ERM) on perceptions of their willingness to …

In this editorial, I first discuss the content of the four papers contained in this special issue.
Then, I discuss certain areas for future research in internal auditing, based upon the concept …

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