Drogalas, George; Pazarskis, Michail; Anagnostopoulou, … - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 434-454
The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor … survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor … detection of fraud. Our results highlight the importance of internal audit in detecting accounting fraud and the need of …