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This paper aims to investigate the association between internal audit function (IAF) characteristics and internal control quality.Design/methodology/approachUsing data gathered from 59 chief audit executives from Tunisian listed companies, this paper uses a regression model to examine research...
This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to those researchers and practitioners working in business ethics and other related fields. Specifically, the authors...
Prior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and conservative about reporting. Inspired by these research streams, this paper aims to investigate the influence of...
This paper aims to examine the merit of an indirect payment system for audit fees, a system where an intermediary collects fees from the auditee and then pays this audit fee to the auditor.Design/methodology/approachBig 4 auditors and professional analysts in South Korea participated in an...
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