Impact of internal audit function (IAF) on financial reporting quality (FRQ): evidence from Saudi Arabia

• Main Authors: Al-Shetwi, Mohammed, Ramadilli Mohd, Shamsher Mohamad, Chowdury, Taufiq Hassan Shah, Muhamad Sori, Zulkarnain
• Format: Article
• Language: English
• Published: Academic Journals 2011
• Online Access: http://psasir.upm.edu.my/id/eprint/22848/1/22848.pdf; http://psasir.upm.edu.my/id/eprint/22848/; http://www.academicjournals.org/journal/AJBM/article-abstract/282D10817825

This study examined the impact of the quality of the internal audit function (IAF), an integral part of corporate governance structure, on the financial reporting quality (FRQ) of all Saudi companies listed in the Saudi stock exchange (TADAWL) in 2009, excluding banks. Both secondary and primary inf...