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This study examines the proficiency of internal auditors in three tertiary institutions. It evaluates three proficiency dimensions - knowledge, experience, and professional skill- and their impact on the overall proficiency of internal auditors. The study employs a quantitative approach, a...
This study contributes to the literature through examining the impact of audit committee characteristics on auditor remuneration during the 2008-2010 period where widespread concerns were raised about the role of external auditors, and the crucial role that audit committees could play in...
The increasing number of laws towards corporate social responsibility (CSR) around the globe are increasing the involvement of CSR in financial performance (FP) in research as well as business domain. To analyse and visualise the knowledge map of CSR related to FP, this study collects...
This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential...
The present work aimed to shed light on the effect of board gender diversity (BGD) on real earnings management (REM) as well as the moderating role of auditor reputation in the association between BGD and REM using panel data of 1162 French non-financial firm-year observations from the SBF120...
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