While the internal audit function (IAF) plays a critical role in organizations, it faces challenges in finding sufficient numbers of high-quality job applicants

This paper examines the effects of internal audit sourcing arrangement on the external auditor's reliance decision in the presence of different levels of inhere

The internal audit (IA) function is evolving from its traditional oversight function to one that includes a broader advice and consultation role. On one hand, i

The practice of outsourcing the internal audit to public accounting firms has become increasingly extensive, though it has been a controversial issue worldwide.

The prediction of the valuation of the “quality” of firm accounting disclosure is an emerging economic problem that has not been adequately analyzed in the