TRA CỨU
  • Bài trích
  • An international study of internal audit function quality /
Tác giả CN Like Jiang
Nhan đề An international study of internal audit function quality / Like Jiang, Paul Andre, Chrystelle Richard.
Tóm tắt We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by matching proprietary data from a global internal auditor survey with public data obtained from Worldscope. Concerning organisational factors, we find that a positive relationship exists between IAF quality and firm complexity and confirm that complex firms have a higher demand for monitoring and advising and, therefore, a greater need for formal controls. In addition, IAF quality is positively related to board monitoring and audit committee diligence but negatively associated with CEO power, which suggests that IAF quality is influenced by other key players in corporate governance. Regarding environmental factors, we document that IAF quality is positively associated with industry competition, which implies that a firm’s incentive for a high-quality IAF is enhanced when confronted with greater environmental uncertainty. Furthermore, IAF quality has a significantly positive relationship with our self-constructed index of IAF requirements included in national corporate governance codes, which indicates that strong home-country corporate governance codes play a role in fostering IAF development.
Đề mục chủ đề Kiểm toán
Thuật ngữ không kiểm soát corporate governance
Thuật ngữ không kiểm soát quản trị doanh nghiệp
Thuật ngữ không kiểm soát CBOK 2010
Thuật ngữ không kiểm soát chất lượng kiểm toán
Thuật ngữ không kiểm soát chức năng kiểm toán
Thuật ngữ không kiểm soát internal audit function
Thuật ngữ không kiểm soát internal audit quality
Nguồn trích Accounting and Business Research- Volume 48, 2018 - Issue 3
000 00000nab#a2200000ui#4500
00153010
0022
0048159ADB5-842E-410E-B590-9013AED41624
005202007020926
008081223s vm| vie
0091 0
039|a20200702092645|bthuvt|y20181002091107|zthuvt
0410 |aeng
044 |aenk
1000 |aLike Jiang
24513|aAn international study of internal audit function quality / |cLike Jiang, Paul Andre, Chrystelle Richard.
520 |aWe investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by matching proprietary data from a global internal auditor survey with public data obtained from Worldscope. Concerning organisational factors, we find that a positive relationship exists between IAF quality and firm complexity and confirm that complex firms have a higher demand for monitoring and advising and, therefore, a greater need for formal controls. In addition, IAF quality is positively related to board monitoring and audit committee diligence but negatively associated with CEO power, which suggests that IAF quality is influenced by other key players in corporate governance. Regarding environmental factors, we document that IAF quality is positively associated with industry competition, which implies that a firm’s incentive for a high-quality IAF is enhanced when confronted with greater environmental uncertainty. Furthermore, IAF quality has a significantly positive relationship with our self-constructed index of IAF requirements included in national corporate governance codes, which indicates that strong home-country corporate governance codes play a role in fostering IAF development.
65000|aKiểm toán
6530 |acorporate governance
6530 |aquản trị doanh nghiệp
6530 |aCBOK 2010
6530 |achất lượng kiểm toán
6530 |achức năng kiểm toán
6530 |ainternal audit function
6530 |ainternal audit quality
773|tAccounting and Business Research|gVolume 48, 2018 - Issue 3
890|a0|b0|c0|d0

Không có liên kết tài liệu số nào