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The study analyses the effectiveness of government internal audit in Indonesia. We examine the role of professional proficiency, quality of audit work, organisational independence, career path and development, and support from the leaders. This study uses a structured questionnaire, distributed...
This study examined the association between the use of the internal audit function (IAF) as management training ground (MTG) and internal audit quality, based on auditor characteristics. The study analysed selected data from the IIA 2015 CBOK survey of the internal auditing global community....
This study explores the informal social relationship among top-management teams (TMTs) in relation to the sophistication of the performance measurement system (PMS) in small and medium-sized enterprises (SMEs) manufacturing companies. Drawing on social network theory, the paper argues that when...
This paper investigates the implications of earnings manipulations through real activities for financial analysts. In particular, it examines the extent to which analysts consider the effects of real earnings management on company performance when they make long-term earnings growth projections....
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