...Stratos Moschidis; George Drogalas; Evrikleia Chatzipetrou; Petros Lois Purpose The present paper aims at the identification of the critical variables of risk-based auditing (RBA). The variables under examination are the internal audit (IA), the audit committee (AC) and the cooperation between...

... as the techniques that could be utilised for its implementation. Design/methodology/approach Internal audit departments of private companies were contacted via email and given a questionnaire developed based on the extant literature. The sample consisted of 105 individuals employed in the largest audit...

...Ahmed Atef Oussii; Neila Boulila Taktak Purpose The purpose of this paper is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit delay. Design/methodology/approach This study uses a survey of chief...