Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise-Reference-Cited by-同舟云学术

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Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise

Published:2023-11-22 Issue:3 Volume:10 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Raweh Nahla Abdulrahman Mohammed¹²^ORCID,Abdullah Abdulwahid Ahmed Hashed¹^ORCID

Affiliation:

1. Department of Accounting, College of Business Administration, Prince Sattam Bin Abdulaziz University, Al Kharj, Saudi Arabia

2. Department of Accounting, Faculty of Commerce and Economics, Hodeidah University, Hodeidah, Yemen

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2278834

Reference74 articles.

1. Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

2. Internal Audit Assistance and External Audit Timeliness

3. Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

4. Correlates of Co-Sourcing/Outsourcing of Internal Audit Activities

5. Audit committees' involvement and the effects of quality in the internal audit function on corporate governance

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