... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Greenwashing Non-financial reporting Materiality Sustainability auditing Sustainability assurance Internal audit External audit M41 M42 M49 The term “greenwashing” was coined in 1986 by an activist...

...Abdulaziz Alzeban Purpose The purpose of this study is to explore the impact of internal audit (IA) compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) on financial reporting quality (FRQ). Design/methodology/approach Data were gathered from...

...Juma Bananuka; Stephen Korutaro Nkundabanyanga; Irene Nalukenge; Twaha Kaawaase Purpose The purpose of this study is to investigate the contribution of internal audit function and audit committee effectiveness on accountability in statutory corporations (SCs). Design/methodology/approach...

...Abdulaziz Alzeban; Nedal Sawan Purpose This study aims to examine the relationship between external audit fees and the adherence of internal audit with the International Standards for the Professional Practice of Internal Auditing (ISPPIA), i.e. whether such adherence has a relation with lower...