... standards without incorporating the 2024 updates, highlighting the need for future research to assess the implications of the revised framework on audit practices and risk management. Practical implications This study underscores the vital role of adherence to internal auditing standards in promoting...

... Limited 2019 Emerald Publishing Limited Licensed re-use rights only Corporate governance Financial reporting quality Saudi Arabia Internal audit Internal audit standards Compliance with standards The objective of this study is to explore the impact of internal audit (IA) compliance...

... audit Audit quality Internal audit standards Figure 1. Model of the study As with previous research (Abbott et al., 2012 , Goodwin-Stewart and Kent, 2006 ; Craswell and Francis, 1999), the regression equation is used to investigate the relationship between the internal...