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Keywords: CPA
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Journal Articles
Journal of Financial Reporting and Accounting (2021) 19 (1): 28–54.
Published: 30 November 2020
... The authors’ methodological approach is based on the submission of a self-administered questionnaire. The final sample consists of 104 internal auditors. The first stage of the study is in the lead of a certified public accountants (CPA), which highlights seven factors of the internal audit quality...
