Construct · 1 fields · 1 citations

internal audit function quality: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Auditing

the competence, objectivity and work performance of a firm's internal audit function, measured as a composite and linked to lower earnings management.

In auditing, internal audit function quality refers to the competence, objectivity and work performance of a firm's internal audit function, measured as a composite and linked to lower earnings management. This meaning comes from Prawitt (2009) in The Accounting Review.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct competence5 fields · 5 citationsjingle · one word, five constructs composite2 fields · 2 citationsjingle · one word, two constructs

References

Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal Audit Quality and Earnings Management. The Accounting Review, 84(4), 1255-1280. https://doi.org/10.2308/accr.2009.84.4.1255

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