Do investment in and the sourcing arrangement of the internal audit function affect audit delay?
This paper investigates the association between the internal audit function attributes and audit delay using a sample of 432 publicly traded firms in Malaysia in 2009. In this unique setting, we capitalize on the publicly available data concerning the investment in and the sourcing arrangement of in...
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| Main Authors: | , |
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| 格式: | Article |
| 語言: | English |
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Elsevier
2013
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| 主題: | |
| 在線閱讀: | http://repo.uum.edu.my/16068/1/9.pdf http://repo.uum.edu.my/16068/ http://dx.doi.org/10.1016/j.jcae.2012.08.001 |
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