...Adel Ali Al-Qadasi; Belal Ali Ghaleb; Sumaia Ayesh Qaderi Purpose This study aims to seek to answer concerns about the sufficiency of traditional corporate reporting by examining the influence of the internal audit function’s (IAF) qualities on integrated reporting quality (IRQ) and the moderating...

... by investigating the relationship between institutional investors’ ownership and investment in the internal audit function (IAF). Design/methodology/approach The study uses ordinary least squares regressions with two-way cluster-robust standard errors (firm and year) to estimate the relationship between...

...Dereck Barr-Pulliam; Marc Eulerich; Nicole Ratzinger-Sakel Purpose This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests...

...Yusun Jung; Moon-Kyung Cho Purpose This paper aims to examine the extent to which two commonly recommended information sharing and communication interventions, direct reporting lines between the internal audit function (IAF) and the audit committee (AC) and their joint reviews of internal audit...

...Sharif Islam; Thomas Stafford Purpose The benefits of data analytics in the internal audit function (IAF) are clear; less is known about IAF adoption of analytics. The purpose of this study is to examine the factors driving IAF adoption of analytics. Design/methodology/approach The Common Body...

...Ying Chen; Bin Lin; Lizhen Lu; Gaoguang Zhou Purpose The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms. Design/methodology/approach The authors use regression models with a sample of Chinese listed...

... function Management perceptions Audit recommendations Internal auditor communications Good communication between the internal audit function (IAF) and management is crucial for an organization’s success. Our study examines managerial perceptions of internal auditor attributes and report...

...Ahmed Atef Oussii; Neila Boulila Taktak Purpose This paper aims to investigate the association between internal audit function (IAF) characteristics and internal control quality. Design/methodology/approach Using data gathered from 59 chief audit executives from Tunisian listed companies...

...Marc Eulerich; Jörg Henseler; Annette G. Köhler Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected...

...’ reliance decision. Research limitations/implications This paper advances the understanding of the consulting function of the internal audit function (IAF) and provides evidence on how internal auditors’ performance in one field (assurance) affects management’s perception of their performance...

...Shireenjit K. Johl; Satirenjit Kaur Johl; Nava Subramaniam; Barry Cooper Purpose – The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper...