The impacts of investment in internal audit functions on the going concern opinion for financially distressed firms

• Main Authors: Fazlin Erwinaz Hassan,, Amirul Hafiz Mohd Nasir,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2020
• Online Access: http://journalarticle.ukm.my/16735/1/43962-141150-1-SM.pdf; http://journalarticle.ukm.my/16735/; https://ejournal.ukm.my/ajac/issue/view/1350

We investigate the effects of internal audit investments on financially distressed firms in Malaysia. Specifically, we examine the impacts of internal audit investments on these firms’ going concern opinion. We argue that higher internal audit investments expedite these firms’ recoverability by...