IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04296250.html
   My bibliography  Save this paper

How can governance, human capital, and communication practices enhance internal audit quality?

Author

Listed:
  • Stéphanie Thiéry

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Stéphane Lhuillery

    (NEOMA - Neoma Business School, BETA - Bureau d'Économie Théorique et Appliquée - AgroParisTech - UNISTRA - Université de Strasbourg - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Marion Tellechea

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

This study responds to recent calls for a better understanding of the determinants of internal audit quality (IAQ). We use the Common Body of Knowledge (CBOK) dataset from the Institute of Internal Auditors Research Foundation to do two things: (1) to propose novel indexes for three determinants of IAQ, namely governance, human capital, and communication, and (2) to investigate whether these indexes enhance IAQ either independently or in combination. Although our econometric results suggest that internal audit departments should focus on improving human capital development and internal auditors' communication skills, they show also that strong governance practices increase IAQ. An interesting finding is that organizations decide among available determinants of IAQ in that better IAQ is the result of a choice to implement these practices without seeking synergies. Our results should encourage practitioners to investigate the logic underlying their decisions aimed at enhancing IAQ.

Suggested Citation

  • Stéphanie Thiéry & Stéphane Lhuillery & Marion Tellechea, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Post-Print hal-04296250, HAL.
    • Handle: RePEc:hal:journl:hal-04296250
    DOI: 10.1016/j.intaccaudtax.2023.100566
    Note: View the original document on HAL open archive server: https://hal.science/hal-04296250v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04296250v1/document
    Download Restriction: no
    File URL: https://libkey.io/10.1016/j.intaccaudtax.2023.100566?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Modar Abdullatif & Shatha Kawuq, 2015. "The role of internal auditing in risk management: evidence from banks in Jordan," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 31(1), pages 30-50, May.
    2. Krane, Ronja & Eulerich, Marc, 2020. "Going global: Factors influencing the internationalization of the internal audit function," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    3. repec:eme:maj000:02686901111161359 is not listed on IDEAS
    4. Cameron,A. Colin & Trivedi,Pravin K., 2013. "Regression Analysis of Count Data," Cambridge Books, Cambridge University Press, number 9781107667273, January.
    5. Lourens Erasmus & Philna Coetzee, 2018. "Drivers of stakeholders’ view of internal audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(1), pages 90-114, January.
    6. John Goodwin & Donghui Wu, 2014. "Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?," Review of Accounting Studies, Springer, vol. 19(4), pages 1532-1578, December.
    7. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
    8. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    9. Nicholas Bloom & John Van Reenen, 2007. "Measuring and Explaining Management Practices Across Firms and Countries," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 122(4), pages 1351-1408.
    10. Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
    11. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    12. Ping Zhang, 2007. "The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 631-654, June.
    13. repec:eme:maj000:02686900710750757 is not listed on IDEAS
    14. Abdolmohammadi, Mohammad J. & Boss, Scott R., 2010. "Factors associated with IT audits by the internal audit function," International Journal of Accounting Information Systems, Elsevier, vol. 11(3), pages 140-151.
    15. repec:eme:maj000:02686900510598849 is not listed on IDEAS
    16. Morris, Timothy & Empson, Laura, 1998. "Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 609-624.
    17. repec:eme:maj000:02686900910994809 is not listed on IDEAS
    18. Saiewitz, Aaron & Kida, Thomas, 2018. "The effects of an auditor's communication mode and professional tone on client responses to audit inquiries," Accounting, Organizations and Society, Elsevier, vol. 65(C), pages 33-43.
    19. Martin Carree & Boris Lokshin & René Belderbos, 2011. "A note on testing for complementarity and substitutability in the case of multiple practices," Journal of Productivity Analysis, Springer, vol. 35(3), pages 263-269, June.
    20. K.A. Van Peursem, 2005. "Conversations with internal auditors," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(5), pages 489-512, June.
    21. Norman, Carolyn Strand & Rose, Anna M. & Rose, Jacob M., 2010. "Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 546-557, July.
    22. Priscilla A. Burnaby & Susan Hass, 2011. "Internal auditing in the Americas," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(8), pages 734-756, September.
    23. Paul Gompers & Joy Ishii & Andrew Metrick, 2003. "Corporate Governance and Equity Prices," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 118(1), pages 107-156.
    24. Yahel Ma’ayan & Abraham Carmeli, 2016. "Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units," Journal of Business Ethics, Springer, vol. 137(2), pages 347-363, August.
    25. Abdulaziz Alzeban, 2015. "Influence of audit committees on internal audit conformance with internal audit standards," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(6/7), pages 539-559, July.
    26. Jasmijn C. Bol & Cassandra Estep & Frank Moers & Mark E. Peecher, 2018. "The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 56(4), pages 1205-1252, September.
    27. Joel Behrend & Marc Eulerich, 2019. "The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)," Accounting History Review, Taylor & Francis Journals, vol. 29(1), pages 103-139, January.
    28. Kris Hardies & Diane Breesch & Joël Branson, 2016. "Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 7-34, May.
    29. Brant E. Christensen & Steven M. Glover & Thomas C. Omer & Marjorie K. Shelley, 2016. "Understanding Audit Quality: Insights from Audit Professionals and Investors," Contemporary Accounting Research, John Wiley & Sons, vol. 33(4), pages 1648-1684, December.
    30. Perreault, Stephen & Kida, Thomas, 2011. "The relative effectiveness of persuasion tactics in auditor–client negotiations," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 534-547.
    31. Marinda Marais & Priscilla A. Burnaby & Susan Hass & Elmarie Sadler & Houdini Fourie, 2009. "Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(9), pages 883-898, October.
    32. Barua, Abhijit & Rama, Dasaratha V & Sharma, Vineeta, 2010. "Audit committee characteristics and investment in internal auditing," Journal of Accounting and Public Policy, Elsevier, vol. 29(5), pages 503-513, September.
    33. Gerrit Sarens & Joe Christopher & Mahbub Zaman, 2013. "A Study of the Informal Interactions between Audit Committees and Internal Auditors in Australia," Australian Accounting Review, CPA Australia, vol. 23(4), pages 307-329, December.
    34. Dirsmith, Mark W. & Covaleski, Mark A., 1985. "Informal communications, nonformal communications and mentoring in public accounting firms," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 149-169, April.
    35. Douglas F. Prawitt & Nathan Y. Sharp & David A. Wood, 2012. "Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes†Oxley Get It Wrong?," Contemporary Accounting Research, John Wiley & Sons, vol. 29(4), pages 1109-1136, December.
    36. Melanie Roussy & Marion Brivot, 2016. "Internal audit quality: a polysemous notion?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 714-738, June.
    37. Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(5), pages 470-484, May.
    38. Andreas Rasche & Daniel Esser, 2006. "From Stakeholder Management to Stakeholder Accountability," Journal of Business Ethics, Springer, vol. 65(3), pages 251-267, May.
    39. Philomena Leung & Barry J. Cooper, 2009. "Internal audit – an Asia-Pacific profile and the level of compliance with Internal Auditing Standards," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(9), pages 861-882, October.
    40. Melanie Roussy & Marion Brivot, 2016. "Internal audit quality: a polysemous notion?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 714-738, June.
    41. Minjung Kang & Ho-Young Lee & Myungsoo Son & Michael Stein, 2017. "The association between human resource investment by audit firms and their audit quality," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 24(3-4), pages 249-271, October.
    42. Pran Krishansing Boolaky & Barry J. Cooper, 2015. "Comparing the Strength of Auditing and Reporting Standards and Investigating their Predictors in Europe and Asia," Australian Accounting Review, CPA Australia, vol. 25(3), pages 292-308, September.
    43. repec:eme:maj000:maj-05-2017-1558 is not listed on IDEAS
    44. Thomas H. Davenport, 2018. "From analytics to artificial intelligence," Journal of Business Analytics, Taylor & Francis Journals, vol. 1(2), pages 73-80, July.
    45. Mélanie Roussy & Alexandre Perron, 2018. "New Perspectives in Internal Audit Research: A Structured Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 345-385, September.
    46. Christ, Margaret H. & Masli, Adi & Sharp, Nathan Y. & Wood, David A., 2015. "Rotational internal audit programs and financial reporting quality: Do compensating controls help?," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 37-59.
    47. Gerard Stone & Margaret Lightbody & Rob Whait, 2013. "Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach," Accounting Education, Taylor & Francis Journals, vol. 22(2), pages 168-192, April.
    48. Miller, P & OLeary, T, 1997. "Capital budgeting practices and complementarity relations in the transition to modern manufacture: A field-based analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 35(2), pages 257-271.
    49. Aobdia, Daniel, 2019. "Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 144-174.
    50. Mazlina Mat Zain & Nava Subramaniam, 2007. "Internal Auditor Perceptions on Audit Committee Interactions: a qualitative study in Malaysian public corporations," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(5), pages 894-908, September.
    51. Gary S. Becker, 1962. "Investment in Human Capital: A Theoretical Analysis," NBER Chapters, in: Investment in Human Beings, pages 9-49, National Bureau of Economic Research, Inc.
    52. Xiaolin Chen & Yunhao Dai & Dongmin Kong & Weiqiang Tan, 2017. "Effect of international working experience of individual auditors on audit quality: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 44(7-8), pages 1073-1108, July.
    53. Brocheler, Vera & Maijoor, Steven & van Witteloostuijn, Arjen, 2004. "Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 627-646, October.
    54. Al-Akra, Mahmoud & Abdel-Qader, Waleed & Billah, Mamun, 2016. "Internal auditing in the Middle East and North Africa: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 13-27.
    55. Alzeban, Abdulaziz & Sawan, Nedal, 2015. "The impact of audit committee characteristics on the implementation of internal audit recommendations," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 61-71.
    56. Lawrence J. Abbott & Brian Daugherty & Susan Parker & Gary F. Peters, 2016. "Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(1), pages 3-40, March.
    57. Joe Christopher & Gerrit Sarens & Philomena Leung, 2009. "A critical analysis of the independence of the internal audit function: evidence from Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 200-220, January.
    58. Libby, Robert & Luft, Joan, 1993. "Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment," Accounting, Organizations and Society, Elsevier, vol. 18(5), pages 425-450, July.
    59. Abdulaziz Alzeban, 2015. "Influence of audit committees on internal audit conformance with internal audit standards," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(6/7), pages 539-559, July.
    60. Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
    61. repec:hal:journl:hal-02312196 is not listed on IDEAS
    62. repec:eme:maj000:02686900910994818 is not listed on IDEAS
    63. Mehdi Nekhili & Fahim Javed & Tawhid Chtioui, 2018. "Gender-diverse audit partners and audit fee premium: The case of mandatory joint audit," Post-Print hal-02380486, HAL.
    64. Priscilla A. Burnaby & Susan Hass, 2011. "Internal auditing in the Americas," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 26(8), pages 734-756, September.
    65. Modar Abdullatif & Shatha Kawuq, 2015. "The role of internal auditing in risk management: evidence from banks in Jordan," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 31(1), pages 30-50, May.
    66. repec:eme:aaaj00:aaaj-10-2014-1843 is not listed on IDEAS
    67. Samagaio, Antonio & Rodrigues, Ricardo, 2016. "Human capital and performance in young audit firms," Journal of Business Research, Elsevier, vol. 69(11), pages 5354-5359.
    68. repec:eme:maj000:02686901311329892 is not listed on IDEAS
    69. Milgrom, Paul & Roberts, John, 1995. "Complementarities and fit strategy, structure, and organizational change in manufacturing," Journal of Accounting and Economics, Elsevier, vol. 19(2-3), pages 179-208, April.
    70. Alzeban, Abdulaziz & Gwilliam, David, 2014. "Factors affecting the internal audit effectiveness: A survey of the Saudi public sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 74-86.
    71. Philomena Leung & Barry J. Cooper, 2009. "Internal audit – an Asia‐Pacific profile and the level of compliance with Internal Auditing Standards," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 24(9), pages 861-882, October.
    72. Marinda Marais & Priscilla A. Burnaby & Susan Hass & Elmarie Sadler & Houdini Fourie, 2009. "Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 24(9), pages 883-898, October.
    73. repec:eme:aaaj00:09513570910933942 is not listed on IDEAS
    74. Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(5), pages 470-484, May.
    75. Joe Christopher & Gerrit Sarens & Philomena Leung, 2009. "A critical analysis of the independence of the internal audit function: evidence from Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 200-220, January.
    76. Ichniowski, Casey & Shaw, Kathryn & Prennushi, Giovanna, 1997. "The Effects of Human Resource Management Practices on Productivity: A Study of Steel Finishing Lines," American Economic Review, American Economic Association, vol. 87(3), pages 291-313, June.
    77. Thomsen, Martin & Watrin, Christoph, 2018. "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 40-63.
    78. Ho, Sandra & Hutchinson, Marion, 2010. "Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 121-136.
    79. repec:eme:maj000:maj-12-2014-1132 is not listed on IDEAS
    80. Mahbub Zaman & Gerrit Sarens, 2013. "Informal interactions between audit committees and internal audit functions," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 28(6), pages 495-515, June.
    81. Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2010. "Audit committee compensation and the demand for monitoring of the financial reporting process," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 136-154, February.
    82. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
    83. Kristi Yuthas & Rodney Rogers & Jesse F. Dillard, 2002. "Communicative Action and Corporate Annual Reports," Journal of Business Ethics, Springer, vol. 41(1), pages 141-157, November.
    84. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    85. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Geapcă Natalia Maria, 2025. "Factors Affecting the Internal Audit Effectiveness: Empirical Evidence from the Professionals’ Perception within an Emerging Country," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 19(1), pages 3258-3266.
    2. Liang, Yanyan & Zhang, Shuo, 2025. "Legal background of corporate management and corporate audit quality," Finance Research Letters, Elsevier, vol. 73(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    2. Mélanie Roussy & Alexandre Perron, 2018. "New Perspectives in Internal Audit Research: A Structured Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 345-385, September.
    3. Vikash Kumar Sinha & Marika Arena, 2020. "Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector," Journal of Business Ethics, Springer, vol. 162(1), pages 81-102, February.
    4. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
    5. Christina Vadasi & Michalis Bekiaris & Andreas Andrikopoulos, 2021. "Internal Audit Function Quality and Corporate Governance: The Case of Greece," Multinational Finance Journal, Multinational Finance Journal, vol. 25(1-2), pages 1-61, March - J.
    6. Ayman Abdelrahim & Husam-Aldin N. Al-Malkawi, 2025. "Examining the moderating role of senior management support in internal audit effectiveness: evidence from GCC region," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 722-744, September.
    7. Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
    8. Lawrence J. Abbott & Brian Daugherty & Susan Parker & Gary F. Peters, 2016. "Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(1), pages 3-40, March.
    9. Aobdia, Daniel & Liu, Xuejiao & Na, Ke & Wu, Hong, 2025. "Client restatement announcement, audit office human capital investment, and audit quality improvements," Journal of Accounting and Economics, Elsevier, vol. 79(2).
    10. Paul N. Michas & Dan Russomanno & Meiling Zhao, 2025. "The opportunity for partner industry knowledge sharing within audit offices and audit quality," Review of Accounting Studies, Springer, vol. 30(3), pages 2555-2606, September.
    11. Abbas, Asad, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints aktqg, Center for Open Science.
    12. Konstantinos Petridis & Georgios Drogalas & Eleni Zografidou, 2021. "Internal auditor selection using a TOPSIS/non-linear programming model," Annals of Operations Research, Springer, vol. 296(1), pages 513-539, January.
    13. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
    14. Isabel Z. Wang & Neil Fargher, 2017. "The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 1177-1202, December.
    15. Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiéry, 2023. "Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources," Post-Print hal-04056227, HAL.
    16. Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2022. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2022(123), pages 7-27.
    17. Nathanael Betti & Steven DeSimone & Joy Gray, 2022. "The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality," Working Papers 2202, College of the Holy Cross, Department of Economics.
    18. Alzeban, Abdulaziz & Sawan, Nedal, 2015. "The impact of audit committee characteristics on the implementation of internal audit recommendations," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 61-71.
    19. Majid, Hassan, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints 2xjkd, Center for Open Science.
    20. Wang, Xiong & Ferreira, Fernando A.F. & Chang, Ching-Ter, 2022. "Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04296250. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.