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Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

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Cited by:

  1. Abiodun Omidiji & Nives Botica Redmayne & Dimu Ehalaiye & Ernest Gyapong, 2024. "Internal audit in microfinance institutions‐ evidence from transitional and developing economies," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(1), pages 109-141, January.
  2. Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2022. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2022(123), pages 7-27.
  3. Wang, Xiong & Ferreira, Fernando A.F. & Chang, Ching-Ter, 2022. "Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).
  4. Paraskevi Boufounou & Nikolaos Eriotis & Theodoros Kounadeas & Panagiotis Argyropoulos & John Poulopoulos, 2024. "Enhancing Internal Control Mechanisms in Local Government Organizations: A Crucial Step towards Mitigating Corruption and Ensuring Economic Development," Economies, MDPI, vol. 12(4), pages 1-21, March.
  5. Chen, Dong & Li, Yi & Lu, Jiani & Li, Chenming, 2024. "Do international tax treaties govern financial report quality?," Research in International Business and Finance, Elsevier, vol. 69(C).
  6. Yusheng Kong & Peter Yao Lartey & Fatoumata Binta Maci Bah & Nirmalya B. Biswas, 2018. "The Value of Public Sector Risk Management: An Empirical Assessment of Ghana," Administrative Sciences, MDPI, vol. 8(3), pages 1-18, July.
  7. Chyz, James A. & Eulerich, Marc & Fligge, Benjamin & Romney, Miles A., 2023. "Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  8. Chang, Yu-Tzu & Chen, Hanchung & Cheng, Rainbow K. & Chi, Wuchun, 2019. "The impact of internal audit attributes on the effectiveness of internal control over operations and compliance," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 1-19.
  9. Ujkan Bajra & Simon Cadez, 2018. "The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US," Australian Accounting Review, CPA Australia, vol. 28(2), pages 152-166, June.
  10. Nan Hu & Xingnan Xue & Ling Liu, 2022. "The impact of air pollution on financial reporting quality: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3609-3644, September.
  11. Ashfaque Banbhan & Xinsheng Cheng & Nizam Ud Din, 2018. "Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy," Sustainability, MDPI, vol. 10(12), pages 1-19, December.
  12. Al Shbail, Mohannad & Salleh, Zalailah & Mohd Nor, M. N., 2018. "Antecedents of burnout and its relationship to internal audit quality," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 789-817, August.
  13. Mélanie Roussy & Alexandre Perron, 2018. "New Perspectives in Internal Audit Research: A Structured Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 345-385, September.
  14. Marc Eulerich & Christian Lohmann, 2022. "Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function," Schmalenbach Journal of Business Research, Springer, vol. 74(1), pages 103-127, March.
  15. Wu, Tung-Hsien & Huang, Shaio Yan & Chiu, An-An & Yen, David C., 2024. "IT governance and IT controls: Analysis from an internal auditing perspective," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
  16. Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
  17. Ben Boubakary, 2022. "Audit interne et gouvernance d'entreprise : une lecture théorique au sein des entreprises publiques," Working Papers halshs-03705132, HAL.
  18. Fawzi A. Al Sawalqa & Atala Qtish, 2021. "Internal Audit Function Quality and Audit Committees' Practices: Survey Evidence from Jordan," Business and Economic Research, Macrothink Institute, vol. 11(2), pages 20-43, June.
  19. Abdulkarim Hamdan J. Alhazmi & Sardar Islam & Maria Prokofieva, 2024. "The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange," JRFM, MDPI, vol. 17(9), pages 1-26, September.
  20. Konstantinos Petridis & Georgios Drogalas & Eleni Zografidou, 2021. "Internal auditor selection using a TOPSIS/non-linear programming model," Annals of Operations Research, Springer, vol. 296(1), pages 513-539, January.
  21. Shahanif Hasan & Aza Azlina Md. Kassim & Mohamad Ali Abdul Hamid, 2020. "The Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence from Malaysia," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 272-281.
  22. Meng Lyu & Xiaojie Christine Sun & Bing Wang, 2023. "Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 258-299, March.
  23. Abdul Razzak Al-Chahadah & Mohammed Zakaria Soda & Rania Al Omari, 2018. "The Impact of the Internal Audit on the Quality of Accounting Information in the Jordanian Commercial Banks," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(9), pages 157-157, September.
  24. M. Ardiansyah Syam & Syahril Djaddang & Mulyadi & Imam Ghozali, 2020. "The Attributes of Dysfunctional Audit Behavior (DAB): Second Order Confirmatory Factor Analysis," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 311-322, April.
  25. Christina Vadasi & Michalis Bekiaris & Andreas Andrikopoulos, 2021. "Internal Audit Function Quality and Corporate Governance: The Case of Greece," Multinational Finance Journal, Multinational Finance Journal, vol. 25(1-2), pages 1-61, March - J.
  26. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  27. Habiba Al‐Shaer & Mahbub Zaman, 2018. "Credibility of sustainability reports: The contribution of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 973-986, November.
  28. Ikseon Suh & Adi Masli & John T. Sweeney, 2021. "Do Management Training Grounds Reduce Internal Auditor Objectivity and External Auditor Reliance? The Influence of Family Firms," Journal of Business Ethics, Springer, vol. 173(1), pages 205-227, September.
  29. Ya-Hui Chen & Kung-Jeng Wang & Shih-Hsun Liu, 2023. "How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model," Sustainability, MDPI, vol. 15(2), pages 1-15, January.
  30. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
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