Purpose This study aims to examine the direct influence of workplace bullying (WB) on
internal auditors' independence using the nexus between the agency theory and social …

Purpose This study aims to explore how earnings management techniques are affected by
corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education …

Purpose Accounting scandals and earnings management problems at large firms such as
Global Crossing and Enron have resulted in lots of wealth loss not only to corporate …

We discuss how the internal audit function (IAF) of a large multinational energy company,
Uniper, is starting to use ChatGPT to improve automation of internal auditing. We investigate …

This study adds to the emerging body of research showing the importance of internal audit to
improve corporate governance and firm performance. Specifically, we test how the market …

As audit technology becomes more widespread, practice and academia are raising
concerns about the costs and benefits of these technologies. We examine how internal …

As in-person audits were banned by governments and by company policies due to the
COVID-19 pandemic, internal auditors had to transition to remote audits to perform their …

In this study, we provide large-sample evidence on how corporate in-house human capital
investments in accounting affect earnings management. We construct a dataset of more than …

Many studies in accounting examine the effects of factors hypothesized to constrain
deviations from expected or normal levels. Examples include audit quality constraining …

This study employs the impact and mechanism of internal audit quality on the comparability
of corporate accounting information. Using manually collected internal audit data, the study …