11 - 14 of 14 articles
This study investigates the effect of positive states, perceived supervisor support and independence of internal audit function on internal auditors' moral courage. Although extensive research has suggested that risk of feared consequences is the major cause that inhibits internal auditors from...
The aim of this study is to explore the content of internal audit (IA) disclosures in annual reports and explain the relationship between IA disclosures and external audit fees. A content analysis of the IA disclosures made it possible to generate inductive categories that were used as a basis...
As a result of mistrust in the auditing profession, legislators and regulators continue to impose restrictions to the joint provision of audit and nonaudit services (NAS) to protect investors' interests. However, investors may perceive NAS differently than legislators, and it is an open question...
This study investigates the factors that influence external auditor (EA) reliance on the work of the internal audit function (IAF) in Jordanian listed companies (JLCs). It evaluates the effect of internal auditor objectivity, competence and work performance as perceived by senior Jordanian EAs....
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