...Yanhan Sun; Guochao Liu; Jingyu Wang; Yongfan Ma; Jianluan Guo Purpose This study aims to examine the impact of internal auditing quality (IAQ) on Chinese corporate financialization and its underlying mechanisms. Design/methodology/approach This study uses regression models to test...

...Steven DeSimone; Kevin Rich Purpose The purpose of this paper is to identify factors associated with the presence and use of internal audit functions (IAFs) at US colleges and universities, as well as their relationship with financial reporting quality and federal grant outcomes. Design...

... auditing proxied by compensation and the number of statutory internal auditors. Design/methodology/approach The authors investigate the association between governance characteristics and investment in internal auditing proxied by compensation and the number of statutory internal auditors. Findings...

...Luciano Oreste Dal Mas; Karin Barac Purpose The purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing (IA) function that he/she leads. Perceived IA effectiveness is based...

...Sezer Bozkus Kahyaoglu; Kiymet Caliyurt Purpose The purpose of this study is to analyze the cybersecurity assurance approaches to determine the key issues and weaknesses within the internal audit and risk management perspective. Organizations increasingly rely on digital data to drive their growth...

...Meshari O. Alhajri Purpose This study aims to examine whether the size of internal audit functions (IAFs) is significantly related to factors documented by related prior auditing research, namely, diffusion of ownership, firm size, affiliation to the financial services industry, proportion...

... the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic. Findings This paper...

...Philna Coetzee; Houdini Fourie; Pricilla A Burnaby Purpose – The purpose of this paper is to investigate whether the internal audit quality was maintained in relation to the rapid growth in Institute of Internal Auditors (IIA) membership in South Africa. As The IIA in South Africa (SA) has seen...

...Andrew D. Chambers Purpose – The purpose of this paper is to identify and interpret expectations of regulators about the interface between regulators and internal audit. Design/methodology/approach – Contemporary pronouncements are subjected to a content analysis about the relationship...

...Andrew D. Chambers Purpose – The purpose of this paper is to analyse and comment on recent enhanced pronouncements on internal auditing. Design/methodology/approach – The paper uses content analysis of five 2012-2013 sources of guidance, set out in the tables of this paper and summarised...

... of internal control, with their internal auditing, by showing them how to use the continuous auditing system to reinforce internal control. Also, it will make the independent auditor understand audited company's continuous monitoring system and lead to use the infrastructure for efficient and effective...

... audit functions and in providing directions for future research. Design/methodology/approach To examine the existence and drivers of informal interactions between audit committees and internal audit functions, this paper relies on a questionnaire survey of chief audit executives (CAEs) in the UK...

...Travis P. Holt Purpose The purpose of this paper is to assess whether internal audit role and reporting relationships affect investor perceptions of disclosure credibility. Design/methodology/approach The experiment involved a 2 × 2 design with internal audit role and reporting relationship...

...Ester Gras‐Gil; Salvador Marin‐Hernandez; Domingo Garcia‐Perez de Lema Purpose The purpose of this paper is to examine the relationship between a firm's internal audit function (IAF) and the quality of its financial reporting. Since regulations on corporate governance were introduced, numerous...

... find that for small firms, the benefits are fairly small. Section 404 audit fee premium Non‐accelerated filers Sarbanes‐Oxley Act Dodd‐Frank Act Auditing Internal auditing The passage of the Dodd‐Frank Wall Street Reform and Consumer Protection Act in July 2010 settled one of the most...

...Rainer Lenz; Gerrit Sarens Purpose The purpose of this paper is to investigate and discuss potential reasons why the internal auditing (IA) profession has been marginalized in the governance debate on solutions after the financial crisis that started in 2007, also noting recent studies questioning...

...Philomena Leung; Barry J. Cooper; Luckmika Perera Purpose The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the extent...

...Priscilla A. Burnaby; Susan Hass Purpose Increased globalization and cross border trade suggest the importance of consistency in internal controls and the internal auditing activities within organizations when doing business with a region's neighbors. The purpose of this paper is to investigate...

... a strong relationship with the audit committee affects such willingness to report. The study also investigates the use of ERM and the role of internal audit in ERM in Australian private and public sector entities. Design/methodology/approach The study uses an experimental design, manipulating...

...Lois Munro; Jenny Stewart Purpose The purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external auditors' reliance on the work of internal audit. Design/methodology/approach...