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COVID-19 pandemic, internal audit function and audit report lag : evidence from emerging economy
Anas Rasheed Bajary; Rohami Shafie; Azharudin Ali - In: Cogent business & management 10 (2023) 1, pp. 1-17
With the spread of the COVID-19 pandemic, the accounting and auditing profession has been exposed to additional risks, challenges, and serious threats that affect audit quality; audit timeliness. Therefore, this study examines the effect of COVID-19 on audit reporting lag (ARL). In addition,...
Persistent link: https://www.econbiz.de/10014467482
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The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...
Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17
Previous studies have separately investigated the relationship between the internal auditors' characteristics, the level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make decisions to rely on internal audit work, which has an...
Persistent link: https://www.econbiz.de/10014470015
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Internal audit functions and sustainability audits : insights from manufacturing firms
Amoako, Gilbert Kwabena; Bawuah, Jonas; Asafo-Adjei, … - In: Cogent business & management 10 (2023) 1, pp. 1-21
audit effectiveness (IAE) and enactments, policies, standards, systems and procedures (EPS). In line with the four measures … Square Structural Equation Modelling (PLS-SEM) method. Findings from the study divulged that internal audit effectiveness …
Persistent link: https://www.econbiz.de/10014470024
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Einführung in das Prüfungs- und Revisionswesen : Lehrbuch für Studium und Praxis ; Prüfer, Prüfungsorgane, Prüfungshandlungen, Revisionsorgan, Revisionsaufgaben, Revisionsmethodik,...
Korndörfer, Wolfgang; Peez, Leonhard - 1993 - 3., überarb. Aufl.
Persistent link: https://www.econbiz.de/10009700944
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Auswirkungen der internen Revision auf die Qualität der Rechnungslegung – Eine kritische Analyse
Fabian, Jette - In: Junior Management Science (JUMS) 7 (2022) 5, pp. 1242-1269
continuously monitor and improve the effectiveness of measures taken within the framework of governance and risk management. In …
Persistent link: https://www.econbiz.de/10014528926
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Innovation in audit and assurance : a global study of disruptive technologies
Seidenstein, Tom; Marten, Kai-Uwe; Donaldson, Giovanni; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 129-146
Persistent link: https://www.econbiz.de/10014530069
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The relationship between internal audit function quality and earnings quality : the moderating effect of CEO power
Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 11 (2024) 1, pp. 1-28
This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings quality. The study is correlational, cross-sectional, and...
Persistent link: https://www.econbiz.de/10014530188
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Internal audit function and investment efficiency : evidence from public companies in Indonesia
Ardianto, Ardianto; Anridho, Nadia; Ngelo, Agnes Aurora; … - In: Cogent business & management 10 (2023) 2, pp. 1-17
This study examines the relationship between internal audit functions and investment efficiency. We want to test the involvement of internal audit functions in corporate strategic management decisions like investment efficiency. This study employs all non-financial public listed on the Indonesia...
Persistent link: https://www.econbiz.de/10014503264