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Keywords: Internal audit
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Journal Articles
Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (5): 727–745.
Published: 22 May 2023
...Kishore Singh; Peter Best Purpose During a pandemic, with businesses implementing social distancing protocols and work-from-home strategies, the use of continuous controls monitoring (CCM) may add value to the internal audit function. This study aims to examine the use of CCM technologies...
Journal Articles
Internal audit use, earnings quality and external audit fees
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2021) 33 (4): 474–504.
Published: 30 July 2021
...Nishaal Prasad; David Hay; Li Chen Purpose The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting. Design/methodology/approach Applying institutional...
