Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study
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DOI: 10.1016/j.accinf.2017.03.002
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- George Drogalas & Konstantinos Petridis & Nikolaos E. Petridis & Eleni Zografidou, 2020. "Valuation of the internal audit mechanisms in the decision support department of the local government organizations using mathematical programming," Annals of Operations Research, Springer, vol. 294(1), pages 267-280, November.
- Adrian-Cosmin Caraiman, 2020. "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, December.
- Thaer Faisal Abdelrahim Qushtom, 2021. "The Expected Effect of Using eXtensible Business Reporting Language (XBRL) on the Extent of Using Ordinary Financial Statements by External Users in Jordan," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 10, September.
- Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D., 2018. "Digital transformation of business-to-government reporting: An institutional work perspective," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 17-36.
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Keywords
Internal auditors; Public companies; XBRL implementation; common law; civil law;All these keywords.
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