...Xiaohui Zhao; Yuan Huang; Yumiao Yu Purpose This study aims to investigate the relationship between the prior audit experience of Chief Financial Officers (CFOs) and corporate internal control quality, specifically how the professional background enhances their expertise in internal control...

... Audit quality CEO’s personal traits Digital transformation Internal control quality State owned enterprises (SOEs) Types of SOEs The current trend of digital transformation (DT) among businesses has elevated China to the position of the third-largest digital economy worldwide [1...

...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...