The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work
نویسندگان
چکیده
منابع مشابه
Internal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
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ژورنال
عنوان ژورنال: Managerial Auditing Journal
سال: 2017
ISSN: 0268-6902
DOI: 10.1108/maj-08-2016-1435