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Journal articles on the topic 'Financial Audit, Internal audit, literature review'

Author: Grafiati

Published: 24 April 2022

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1

Cahyani, Mirna, and Noorlailie Soewarno. "Review of The Role Company Supervision Mechanism in Risk Management Implementation." Esensi: Jurnal Bisnis dan Manajemen 11, no. 2 (2021): 127–42. http://dx.doi.org/10.15408/ess.v11i2.21194.

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This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk area

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Rizvi, Lubna Javed, Randa Alyafi, and Syeda Taj Unissa. "The Development of Audit Committees - A Review of the Literature on Theoretical and Global Perspective." Journal of Management Research 10, no. 2 (2018): 82. http://dx.doi.org/10.5296/jmr.v10i2.12909.

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The audit committee performs a pivotal role in making the right environment for quality auditing. It is the audit committee's obligation to breed an environment that encompasses an open dialogue in a culture of honesty, regard and transparency amongst management and auditors. The prime purpose of an audit committee is to provide oversight of the financial reporting process, the audit process, the system of internal controls and compliance with laws and regulations. Audit committees will consider internal controls and review their effectiveness. Since 1940, the SEC has acknowledged that an audi

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Hakim, Lukman. "Efektivitas Peran Audit Internal Syariah: Studi Literatur Terbatas." Jurnal Akuntansi dan Governance 2, no. 1 (2021): 14. http://dx.doi.org/10.24853/jago.2.1.14-24.

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The Islamic financial Institutions (IFI) governance structure required an internal shariah auditors to assist the duties of Shariah Supervisory Board (SSB). Internal audit was a key player besides SSB, External auditors and the Audit and Governance Committees (AGC). This study was to examine the effectiveness of the role of internal shariah auditors. By adopting limited literature review of indexed international journals was used in this study. The result of the study based on limited literature data sources were the effevtiveness of internal shariah audit on internal audit organizations ini t

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A. Hazaea, Saddam, Mosab I. Tabash, Jinyu Zhu, Saleh F. A. Khatib, and Najib H. S. Farhan. "Internal audit and financial performance of Yemeni commercial banks: Empirical evidence." Banks and Bank Systems 16, no. 2 (2021): 137–47. http://dx.doi.org/10.21511/bbs.16(2).2021.13.

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This study seeks to verify the contribution of internal audit (IA), especially its role in improving financial performance in Yemeni commercial banks, with a specific focus on three factors, namely: the independence and objectives of IA, the quality of IA and the size of IA. This study reviews some existing literature on the contribution and role of IA in improving financial performance. It relies on available data from questionnaires. 90 questionnaires were distributed to nine commercial banks in Yemen (23 branches) working under the supervision of the Central Bank of Yemen; 81 questionnaires

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Iwanowicz, Bartłomiej, and Tomasz Borowy. "Metrics of internal audit effectiveness in banking sector." Kwartalnik Nauk o Przedsiębiorstwie 51, no. 2 (2019): 63–70. http://dx.doi.org/10.5604/01.3001.0013.2843.

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This article attempts to analyze the metrics of internal audit function effectiveness. The authors review and discuss the metrics perceived as most relevant and appropriate to the banking sector. The literature review is supported by an attempt to introduce an additional metric of the internal audit function effectiveness. The methodology adopted in this paper bases strongly on the qualitative approach. The article involves an analysis of available literature and own studies, as well as authors’ professional experience in auditing. The metrics of internal audit function effectiveness presented

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Velte, Patrick. "The link between audit committees, corporate governance quality and firm performance: A literature review." Corporate Ownership and Control 14, no. 4 (2017): 15–31. http://dx.doi.org/10.22495/cocv14i4art2.

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This literature review evaluates 117 empirical research studies on audit committee (AC) composition, resources and incentives (period 2007 through 2015). Regulators all over the world try to increase AC effectiveness that should have a positive impact on corporate governance quality. I briefly introduce the theoretical, normative and empirical AC framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. This is followed by a discussion of AC monitoring process which aims to enhance corporate governance quality and is structured as follows: (1)

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Bahrawe, Seraj Hamed, Harashid Haron, and Ali Nawari Bin Hasan. "Corporate Governance and Auditor Independence in Saudi Arabia: Literature Review and Proposed Conceptual Framework." International Business Research 9, no. 11 (2016): 1. http://dx.doi.org/10.5539/ibr.v9n11p1.

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<p>This study aimed to propose a theoretical framework that explains the relationship between internal corporate governance mechanisms namely audit committee and board of directors, and auditor independence. It is a descriptive study that explored the Saudi corporate governance reforms and the Saudi auditing market. In recent years, Saudi Arabia has been pursuing corporate governance reforms, as evidenced by the setting up of the Capital Market Authority (CMA) in 2003 and the publication of the Saudi Corporate Governance Code (SCGC) in 2006. In the Saudi Organization for Certified Public

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Lu, Yu, and Diandian Ma. "Internal Control Weakness: A Literature Review." Accounting and Finance Research 8, no. 2 (2019): 121. http://dx.doi.org/10.5430/afr.v8n2p121.

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The purpose of this essay is to review empirical literature on internal control weakness over the past seven years. I use an analysis framework consisting of determinants (corporate governance and other affecting factors) and economic consequences (accounting information quality, market reaction, cost of equity, debt contracting) of weakness disclosure and its remediation. Basic findings of prior studies agree that corporate governance and firm characteristics influence the presence of control problems and their remediation. In turn, the effectiveness of internal control impacts the quality of

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Lois, Petros, George Drogalas, Michail Nerantzidis, Ifigenia Georgiou, and Eleni Gkampeta. "Risk-based internal audit: factors related to its implementation." Corporate Governance: The International Journal of Business in Society 21, no. 4 (2021): 645–62. http://dx.doi.org/10.1108/cg-08-2020-0316.

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Purpose This study aims to investigate the factors associated with the implementation of risk-based internal audit (RBIA). Design/methodology/approach As a first step, a literature review of the relevant literature is performed and five potential factors related to the implementation of RBIA are identified. Based on that, this paper constructs a questionnaire survey sent out to 185 internal auditors, executives and accountants in Greece to receive 90 responses during the period of November 2019–January 2020. Multiple regression analysis is conducted to identify the factors related to the imple

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Algabry, Latifah, Syed Musa Alhabshi, Younes Soualhi та Omar Alaeddin. "Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks". ISRA International Journal of Islamic Finance 12, № 2 (2020): 171–93. http://dx.doi.org/10.1108/ijif-09-2018-0097.

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Purpose The main purpose of this research is to figure out the most effective determinants that play a vital role in enhancing the effectiveness of the internal Sharīʿah audit in the Islamic banking industry. Design/methodology/approach This paper reviews the existing literature to build comprehensive knowledge that would assist in determining the main factors that impact on the effectiveness of Sharīʿah audit in Islamic banks. Findings This research proposes a conceptual framework of factors that impact on Sharīʿah audit effectiveness in IBs based on previously published studies. The proposed

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Herindraningrum, Farah Faadillah, and Indrawati Yuhertiana. "KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA : LITERATURE REVIEW." El Muhasaba Jurnal Akuntansi 12, no. 2 (2021): 157–71. http://dx.doi.org/10.18860/em.v12i2.12287.

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This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation,

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Kandandu, Angela Winnie, Edwin Beukes, and Olumide Henrie Benedict. "Evaluation of the audit committees of government ministries in Namibia: Their compositions, functions and regulations." Journal of Governance and Regulation 4, no. 4 (2015): 147–59. http://dx.doi.org/10.22495/jgr_v4_i4_c1_p2.

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The aim of the underlying study to this paper is to evaluate the audit committees in the government ministries in Namibia; by assessing their composition, the function and regulations that govern committees. The study used a qualitative approach of inquiry. A purposive sampling method was used as the researcher selected ministries with audit committees. Thematic and content analysis was used in this study. Both primary and secondary and data were used. On primary data, interviews were conducted and recorded with a voice recorder. Secondary data was during the review of existing literature on t

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Ponomareva, Larisa. "Investigation of the Influence of Internal Control System Factors on the Financial Stability of Companies (Review)." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 15, no. 2 (2021): 66–76. http://dx.doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.66-76.

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Annotation. The quality of the internal control system can have a significant impact on decision-making by users of financial information and on the negative economic consequences of the organization's economic activities (bankruptcy, fictitious audit reports, etc.). The author suggests that these consequences are typical for Russian organizations due to their poor study of the factors that affect the system of internal control of organizations. The study reviewed 30 foreign (China, USA and Europe) publications indexed in Scopus and Web of Science on the problem of the influence of external an

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Rahman, Md Jahidur, and Rob Kim Marjerison. "Sustaining competitive advantage through good governance and fiscal controls: Risk determinants in internal controls." Corporate Ownership and Control 18, no. 1 (2020): 34–46. http://dx.doi.org/10.22495/cocv18i1art3.

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This study conducts a comprehensive review of the literature published during 1989-2020 to identify the factors that can cause internal control weakness. This review is organized around five main groups, namely: 1) rapid growth and restructuring, 2) financial reporting complexity, 3) auditor tenure, 4) cultural differences, and 5) corporate governance. We perform an integrated literature review approach. Among the several factors found, some factors (the proportion of managerial ownership, Individualism, power distance, financial reporting complexity, rapid growth, and auditor-customer geograp

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Abuazza, Wahid Omar, Dessalegn Getie Mihret, Kieran James, and Peter Best. "The perceived scope of internal audit function in Libyan public enterprises." Managerial Auditing Journal 30, no. 6/7 (2015): 560–81. http://dx.doi.org/10.1108/maj-10-2014-1109.

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Purpose – The aim of this exploratory study is to examine the perceptions of stakeholders regarding the scope of internal audit (IA) work in Libyan state-owned enterprises. Design/methodology/approach – Data were gathered through semi-structured interviews with chief executive officers, IA directors, administrative affairs managers, financial affairs managers and external auditors, which were supplemented with a review of relevant documentary evidence. Findings – The results of the study show that the scope of IA in Libyan organizations may not be sufficiently wide ranging to be considered as

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Kalimashi, Albina, Yllka Ahmeti, and Ardi Ahmeti. "The Impact of Audited Financial Statements on Credit Risk Assessment in the Banking System of Kosovo (Period 2014–2018)." Baltic Journal of Real Estate Economics and Construction Management 8, no. 1 (2020): 119–28. http://dx.doi.org/10.2478/bjreecm-2020-0009.

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AbstractThe main goal of the present research is to address the role and importance of audited financial statements in increasing the efficiency of credit risk management in the banking system of Kosovo. In addition, the research will help users understand the financial statement assurance process and the audit process work for a proper assessment of credit risk by banks. The research is treated in sections as below: the first section includes a review of literature (theoretical and empirical review) related to theoretical concepts regarding the importance and development of financial statemen

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Knechel, W. Robert. "Audit research in the wake of SOX." Managerial Auditing Journal 30, no. 8/9 (2015): 706–26. http://dx.doi.org/10.1108/maj-08-2015-1233.

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Purpose – The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically, the paper compares the nature of research about auditing conducted before the Act’s passage to the nature of research about audit regulation that dominates the literature since its passage. Design/methodology/approach – The paper builds on an extensive review of the research literature before and after the passage of SOX to suggest and examine potential future research paths that might develop in auditing. The strea

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Eldaia, Monther, Saddam Ali Shatnawi, Mustafa Mohamad Hanefah, and Ainulashikin Binti Marzuki. "MODERATING ROLE OF SHARIAH COMMITTEE QUALITY ON THE RELATIONSHIP BETWEEN AUDIT COMMITTEE AND MALAYSIAN TAKAFUL PERFORMANCE." International Journal of Islamic Economics 2, no. 01 (2020): 19. http://dx.doi.org/10.32332/ijie.v2i01.2031.

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The moderating effect of Shariah Committee Quality (SCQ) on the relationship between Audit Committee (AC) characteristics and Malaysian Takaful performance remains a challenge that is yet to be resolved. Malaysia plays a leader role in Muslim countries in Islamic Finance especially in Takaful industry and Shariah committee roles and duties. AC characteristics have a significant effect on corporate financial performance. The fundamental AC role is to supervise the corporate’s financial reporting practice, review of financial reports, auditing practice, internal accounting controls, and risk man

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Burnaby, Priscilla, and Susan Hass. "A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing." Managerial Auditing Journal 24, no. 9 (2009): 813–34. http://dx.doi.org/10.1108/02686900910994782.

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PurposeThe 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of internal auditors.Design/methodology/approachBased on literature reviews and a pre‐scope questionnaire, the researchers develop three questionnaires that are answered by internal auditors world wide. Topics in the questionnaires, which are translated from English into 16 languages, include the attributes of an effective internal audit activity (IAA); compliance

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Cohen, Jeffrey, Lisa Milici Gaynor, Ganesh Krishnamoorthy, and Arnold M. Wright. "Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research." Accounting Horizons 21, no. 2 (2007): 165–87. http://dx.doi.org/10.2308/acch.2007.21.2.165.

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To contribute to the Public Company Accounting Oversight Board (PCAOB) project on auditor communications with audit committees and boards of directors, we present in this paper a review of relevant academic literature. We also identify promising future research opportunities for the academic community. We specifically focus on how the communication process may affect overall financial reporting quality, internal controls, control environments, and external auditors' performance, as well as matters that potentially impact financial reporting and should interest the PCAOB (e.g., in the area of m

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Shah, Mahsood, and Chenicheri Sid Nair. "Turning the ship around." Quality Assurance in Education 22, no. 2 (2014): 145–57. http://dx.doi.org/10.1108/qae-03-2012-0016.

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Purpose – The higher education sector in many countries is going through unprecedented changes. The changes are as a direct result of external and internal operating environments which are having a significant impact on universities. Externally, changing government policy; ongoing student growth and stakeholder demand for quality; and international developments in higher education are some of the many factors driving change in universities. Internally, change in leadership and renewed institutional strategy; and financial sustainability are some of the internal factors contributing to the chan

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Et.al, Azam Abdelhakeem Khalid. "The Performance of Internal Shariah Auditor in Islamic Financial Institutions." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (2021): 646–52. http://dx.doi.org/10.17762/turcomat.v12i3.769.

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Purpose –It is this study’s objective to examine the correlations between internal Shariah auditors’ independence, qualifications and performance in Islamic financial institutions (IFIs), conceptually. Design/methodology/approach – This paper is theoretical in its approach; whereby it also undertakes an extensive literature review. From a general agency theory, an Islamic agency theory is articulated and applied to ascertain the attributes of internal Shariah auditor performance revolving around the concept of independence and qualifications. Findings – Performance of internal Shar

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Man, Chi-keung, and Brossa Wong. "Corporate Governance And Earnings Management: A Survey Of Literature." Journal of Applied Business Research (JABR) 29, no. 2 (2013): 391. http://dx.doi.org/10.19030/jabr.v29i2.7646.

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Corporate governance can reduce or even eliminate the extent of earnings management. Normally, an institutional environment that provides better legal protection can control managers self-interest to a certain extent. Takeover force can exert market pressure on managers to do the best for shareholders. Prior studies have investigated different corporate governance mechanisms that can have negative relationships with earnings management. Board independence can enhance certain monitoring behaviors in managers, including the misappropriation of assets. Female directors can develop trust leadershi

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Michael, Bryane, and Mark Williams. "Could perverse incentives encourage financial services compliance and internal audit staff to ignore or engage in illegal behaviour?" Managerial Auditing Journal 33, no. 1 (2018): 64–89. http://dx.doi.org/10.1108/maj-06-2017-1565.

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Purpose The purpose of this paper is to understand why managers, internal auditors and compliance staff (in financial firms specifically and using Malaysia as a concrete example) can want to ignore compliance-related legislation (a law on anticompetitive behaviour in this case). Design/methodology/approach The authors review, discuss and critique the literature on compliance and institutions in the light of existing data from Malaysia’s financial industry (literally confronting theory with data). Findings Legislative design can actually encourage managers and their auditors disobey/ignore the

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Ghazalat, Anas Najeeb Mosa, Md Aminul Islam, and Idris Bin Mohd Noor. "Impact of internal ownership on the monitoring and mitigating mechanisms of earnings management practices." Corporate Ownership and Control 14, no. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p2.

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This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of director

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Azli, Mohd Noor. "A Study of Various Aspects of Internet Financial Reporting: A Case of Malaysian Auditors." Information Management and Business Review 5, no. 6 (2013): 278–91. http://dx.doi.org/10.22610/imbr.v5i6.1053.

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The objective of this research is to analyse the important items in the disclosure of benefit IFR to company and users, factors companies to engage or not engage IFR and some audit issues that can be used to describe the level of IFR from auditorâ€™s perception. Questionnaires were distributed to 100 auditors. A total of 40 questionnaires were completed and returned, giving a response rate of 40 percent. Based on the literature review of the IFR from the survey towards auditors indicate three items of benefit IFR to user are helps users in the decision-making process, provides accessibility to

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Abu Khadra, Husam, and Dursun Delen. "Nonprofit organization fraud reporting: does governance matter?" International Journal of Accounting & Information Management 28, no. 3 (2020): 409–28. http://dx.doi.org/10.1108/ijaim-10-2019-0117.

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Purpose This paper aims to contribute to the extant literature in this field by examining nonprofit organizations’ fraud reporting compliance using logistic regression and decision tree induction algorithms. Design/methodology/approach This study used the data from 428 nonprofit organizations during 2009-2015 period, and analyzed 21 individual measures (obtained from these organizations’ Internal Revenue Service Form990 filings) using logistic regression and decision tree induction algorithms, to study the governance characteristics and fraud reporting. Findings The study found evidence that c

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Popoola, Oluwatoyin Muse Johnson. "Preface to the Volume 2 Issue 1 of Indian-Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 2, no. 1 (2018): 1–3. http://dx.doi.org/10.52962/ipjaf.2018.2.1.43.

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It is a pleasure and admiration to welcome you to the Volume 2 Issue 1 of Indian-Pacific Journal of Accounting and Finance. In this Issue 1, the emphasis is placed on forensic accounting, accounting, auditing and corporate governance. In the first paper captioned “Mitigating Corruption Using Forensic Accounting Investigation Techniques: The Watchdog Perspectives”, Mr. Naziru Suleiman (Department of Accounting, Abubakar Tafawa Balewa University Bauchi, Nigeria) and Dr. Aidi Ahmi (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) adopt qualitative research method

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Kourdoumpalou, Stavroula. "Detecting tax evasion when tax and accounting earnings match." Corporate Ownership and Control 14, no. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p1.

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This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of director

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Varsi, Cecilie, Lise Solberg Nes, Olöf Birna Kristjansdottir, et al. "Implementation Strategies to Enhance the Implementation of eHealth Programs for Patients With Chronic Illnesses: Realist Systematic Review." Journal of Medical Internet Research 21, no. 9 (2019): e14255. http://dx.doi.org/10.2196/14255.

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Background There is growing evidence of the positive effects of electronic health (eHealth) interventions for patients with chronic illness, but implementation of such interventions into practice is challenging. Implementation strategies that potentially impact implementation outcomes and implementation success have been identified. Which strategies are actually used in the implementation of eHealth interventions for patients with chronic illness and which ones are the most effective is unclear. Objective This systematic realist review aimed to summarize evidence from empirical studies regardi

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Popoola, Oluwatoyin Muse Johnson. "Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (2018): 1–3. http://dx.doi.org/10.52962/ipjaf.2018.2.2.44.

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It is a great pleasure to introduce the second volume second issue of our journal into the global community yearning for high-quality, impactful papers. IPJAF continues to seek and provide readers throughout the world with technology supported peer-reviewed scholarly articles on a broad range of established and emergent areas of accounting, finance, business, economics, and social sciences.  I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editor

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Kumah, Peace, Winfred Yaokumah, and Eric Saviour Aryee Okai. "A conceptual model and empirical assessment of HR security risk management." Information & Computer Security 27, no. 3 (2019): 411–33. http://dx.doi.org/10.1108/ics-05-2018-0057.

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Purpose This study aims to develop a conceptual model and assess the extent to which pre-, during- and post-employment HR security controls are applied in organizations to manage information security risks. Design/methodology/approach The conceptual model is developed based on the agency theory and the review of theoretical, empirical and practitioner literature. Following, empirical data are collected through a survey from 134 IT professionals, internal audit personnel and HR managers working within five major industry sectors in a developing country to test the organizational differences in

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Hegazy, Mohamed, and Myada Tawfik. "Performance measurement systems in auditing firms." Journal of Accounting in Emerging Economies 5, no. 4 (2015): 395–423. http://dx.doi.org/10.1108/jaee-04-2012-0014.

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Purpose – The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC) could support the auditing firms overcome such challenges. The paper contributes to the existing literature by identifying the peculiarity of the auditing firms in designing and implementing performance measurement systems including the need for sound and advanced information systems, subjectivity embedded in measuring customer satisfaction, growth and success of the firms and restrictions imposed by regulation

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Khelil, Imen, Khaled Hussainey, and Hedi Noubbigh. "Audit committee – internal audit interaction and moral courage." Managerial Auditing Journal 31, no. 4/5 (2016): 403–33. http://dx.doi.org/10.1108/maj-06-2015-1205.

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Purpose This paper aims to offer empirical evidence about the effect of the interaction between the audit committee and the internal audit function (IAF) on the moral courage of the chief audit executive (CAE). Design/methodology/approach A mixed approach was followed. In the first stage, questionnaires were sent to CAEs of 60 listed, financial and non-financial Tunisian companies. To enhance the depth of the analysis, in the second stage, semi-directed interviews with 22 CAEs from listed financial and non-financial Tunisian companies were performed. Findings This paper found that the existenc

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Ociepa-Kubicka, Agnieszka, Iwona Deska, and Ewa Ociepa. "Organizations towards the Evaluation of Environmental Management Tools ISO 14001 and EMAS." Energies 14, no. 16 (2021): 4870. http://dx.doi.org/10.3390/en14164870.

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The purpose of this article is to analyze and compare the benefits of and barriers to the implementation of Environmental Management Systems (EMS)—International Standard ISO 14001 and Eco-Management and Audit Scheme (EMAS)—by organizations. This paper attempts to answer the following research questions: 1. Does the implementation of either ISO 14001 or EMAS bring the same benefits and barriers to organizations? 2. Does the system functioning duration in the company influence internal and external benefits resulting from EMS implementation? 3. Are economic aspects of EMS adoption as important f

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Oussii, Ahmed Atef, and Neila Boulila Taktak. "Audit report timeliness." EuroMed Journal of Business 13, no. 1 (2018): 60–74. http://dx.doi.org/10.1108/emjb-10-2016-0026.

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Purpose The purpose of this paper is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit delay. Design/methodology/approach This study uses a survey of chief internal auditors from Tunisian listed companies to analyze the extent of coordination between IAFs and external auditors. Data spanning a four year period (2011-2014) was collected for 53 listed companies. Further, regression analysis was used to test the hypothesis. Findings Results indicate that greater coordination between internal and ext

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Yeboah, Edward. "Critical Literature Review on Internal Audit Effectiveness." Open Journal of Business and Management 08, no. 05 (2020): 1977–87. http://dx.doi.org/10.4236/ojbm.2020.85121.

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Sharhan, Alaallah A. M., and Chandan Bora. "Effect of Audit Committee characteristics on Audit Quality: A Critical Literature Review." Journal of Advanced Research in Economics and Administrative Sciences 1, no. 1 (2020): 1–12. http://dx.doi.org/10.47631/jareas.v1i1.14.

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Purpose: The aim of the paper is to present a critical literature review of the impact of audit committee characteristics (ACCs) on audit quality and to identify any research gaps in the field of audit quality. The aim is also to establish, if any, research gaps in the area of audit quality and to recommend any for potential research.  Approach/Methodology/Design: The methodology of this study is a review of literature on audit committee characteristics and audit quality. A number of research articles were analyzed. Findings: The results of this review of literature revealed that a

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Ng, Shir Li, and Dennis W. Taylor. "Resourcing the Internal Audit Function: How Effective is the Audit Committee?" Asian Journal of Finance & Accounting 9, no. 2 (2017): 161. http://dx.doi.org/10.5296/ajfa.v9i2.11937.

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The aim of this study is to investigate the extent to which an Audit Committee (AC)’s own governance characteristics impact on its role effectiveness in achieving enhanced resourcing and by extension, improved the scope and quality of the Internal Audit Function (IAF). Sample is drawn from top 300 companies listed on the Australian Stock Exchange (ASX). This study combines data from a questionnaire administered to the Internal Audit Executive (IAE) with information from annual reports and financial databases. Hypotheses are developed and tested using multiple regression analysis. This analysis

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Alzeban, Abdulaziz. "Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality." Meditari Accountancy Research 28, no. 1 (2019): 26–50. http://dx.doi.org/10.1108/medar-12-2018-0409.

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Purpose This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ). Design/methodology/approach Data were obtained from the annual reports of 201 UK listed companies, and also from survey questionnaires completed by the chief audit executives working within those companies. Two measures are used as proxies of FRQ: abnormal accruals and accrual quality. Findings Findings indicate that when IA reports directly to the audit committee (AC), there is a significant positive influence up

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Grzesiak, Lena, and Przemysław Kabalski. "A review of internal audit theories." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 19–28. http://dx.doi.org/10.5604/16414381.1207430.

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The article was written based on the critical review of the literature (mainly foreign) regarding the theo-retical basis of internal audit. The authors have chosen and discussed six theories, which in their opinions best explain the core of internal audit. Those are: agency theory, cost transaction theory, property rights theory, institutional isomorphism theory, and two systems theories. The authors have pointed out which research problems may be formulated based on each of the mentioned theories.

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Porumbacean, Teodora, and Adriana Tiron-Tudor. "Factors Influencing KAM Reporting: A Structured Literature Review." Audit Financiar 19, no. 164 (2021): 743–58. http://dx.doi.org/10.20869/auditf/2021/164/025.

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The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users of the audit report and financial statements. This study aims to identify relevant drivers influencing the Key Audit Matters (KAMs) disclosed in the audit report, based on a review of the articles published in top accounting journals. Our results reveal the fact that the audited company itself especially influences the disclosure of the KAMs,

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Jati, Reygen Pramana. "KUALITAS AUDIT DAN AUDIT TENURE." Jurnal Riset Akuntansi dan Keuangan 10, no. 1 (2014): 61. http://dx.doi.org/10.21460/jrak.2014.101.180.

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Audit quality is determined by auditor’s competence to find misstatements in financial report and report the findings in the audit report that makes auditor’s independency strongly affect audit quality, in addition to auditor’s competency in performing their duties. Auditor’s independency is related to lengthy audit engagement with client. This study aims to obtain empirical evidence about the influence of lengthy audit engagement to audit quality. Based on the literature review, the hypothesis proposed in this study is the length of the audit engagement negatively affects audit quality. This

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Al-Rassas, Ahmed Hussein, and Hasnah Kamardin. "Earnings quality and audit attributes in high concentrated ownership market." Corporate Governance 16, no. 2 (2016): 377–99. http://dx.doi.org/10.1108/cg-08-2015-0110.

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Purpose The purpose of this study is to examine the effect of the audit committee (AC) independence, financial expertise, internal audit function, audit quality and ownership concentration on earnings quality (EQ) and, consequently, ascertain whether the AC’s independence and financial expertise has a moderating effect on the relationship between internal audit function and EQ. Design/methodology/approach The study sample is 508 firms listed on the Main Market of Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange) for the years 2009 to 2012. EQ was measured using two modified Jones

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Sterin, Mikhail. "The Influence of Audit Committee Expertise on Firms' Internal Controls: Evidence from Mergers and Acquisitions." Accounting Horizons 34, no. 3 (2020): 193–211. http://dx.doi.org/10.2308/horizons-19-076.

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SYNOPSIS This study examines how audit committee expertise influences firms' key internal control scoping decisions. Using a unique merger and acquisition (M&A) setting where the internal control audit is voluntary, I study whether audit committee expertise is associated with the deferral of internal control testing for acquired firms. I also examine whether this internal control decision provides a channel through which audit committee expertise leads to positive financial reporting outcomes. I find that audit committees with greater specialized expertise (industry and legal) are less lik

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Eghlaiow, Salem, Guneratne Wickremasinghe, and Stella Sofocleous. "A review of the empirical determinants of audit delay." Corporate Ownership and Control 9, no. 2 (2012): 511–14. http://dx.doi.org/10.22495/cocv9i2c5art5.

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Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been found to be the single most important factor in determining the timing of financial reports releases, this concept paper discuss the determinants of “audit delay”, the number of calendar days from fiscal year-end to the audit report date. The first section sheds some light on the significance of studying the determinants of audit delay. Next, it reviews the literature on audit report delay (ARL) and its determinants.

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Azzali, Stefano, and Tatiana Mazza. "The Internal Audit Effectiveness Evaluated with an Organizational, Process and Relationship Perspective." International Journal of Business and Management 13, no. 6 (2018): 238. http://dx.doi.org/10.5539/ijbm.v13n6p238.

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Using a unique database of Italian companies, we perform structural equation modeling technique to test the association between organizational, processes and relationship measure of internal audit effectiveness and firm pressures and performances. We find that size, listing and Big4 are significantly and positively associated with the internal audit effectiveness. We contribute to literature showing that organizational (e.g. presence of a charter, chief auditing executive experience), processes (audit plan risk based, quality assurance program, guidelines), and relationship (with auditee, seni

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Baatwah, Saeed Rabea, Zalailah Salleh, and Norsiah Ahmad. "Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting." Issues In Social And Environmental Accounting 7, no. 2 (2013): 86. http://dx.doi.org/10.22164/isea.v7i2.76.

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This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the relevancy of financial reporting. Indeed, the focus of this review is primarily on the recent developments in the pertinent literature in order to show the limitations of such research and encourage future research to overcome these limitations. By also looking at the development of the audit committee exp

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Aresteria, Maya. "PERAN AUDIT INTERNAL DALAM PENCEGAHAN FRAUD DI PERGURUAN TINGGI : LITERATURE REVIEW." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 6, no. 1 (2018): 45–53. http://dx.doi.org/10.30871/jaemb.v6i1.810.

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Tujuan dari artikel ini adalah untuk melihat peran audit internal dalam mencegah terjadinya fraud di perguruan tinggi berdasar metode Literature Review. Penerapan sistem internal control yang baik di perguruan tinggi dapat meningkatkan kontrol terhadap kemungkinan terjadinya fraud, karena itu maka tim internal audit harus memiliki komoetensi dalam menjalankan tugas dan fungsinya dalam pengawasan. SPAI- Standar no 120.2 2004 menyebutkan bahwa internal auditor harus memiliki pengetahuan untuk mengenali, meneliti, serta menguji adanya fraud. Ketika internal audit memiliki fungsi kontrol yang baik

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Ismael, Hazem Ramadan, and Hany Kamel. "Internal audit quality and earnings management: evidence from the UK." Managerial Auditing Journal 36, no. 7 (2021): 951–78. http://dx.doi.org/10.1108/maj-09-2020-2830.

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Purpose This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices. Design/methodology/approach To measure the internal audit quality, this study uses 115 responses for a postal questionnaire that was addressed to the heads of internal audit departments in a sample of non-financial listed companies in the UK context. The other financial and governance data for the respondent companies were collected from the Datastream and the companies’ annual reports. The present study uses the signed abnormal accruals as a p

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