Chất lượng và hiệu quả kiểm toán nội bộ: Tổng quan hệ thống về yếu tố quyết định và cơ chế tác động

Abbott, L. J., Barr-Pulliam, D., Buslepp, W. L., & Parker, S. (2024). The real effects of internal audit function quality: Evidence from investment strategies. Journal of Accounting, Auditing & Finance, 39(2), 540-567. https://doi.org/10.1177/0148558X211069218

Abbott, L., Daugherty, B., Parker, S., & Peters, G. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40. https://doi.org/10.1111/1475-679X.12099

Abdullah, R., Ismail, Z., & Smith, M. (2018). Audit committees' involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing, 22(3), 385-403. https://doi.org/10.1111/ijau.12124

Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal auditors' effectiveness in the Jordanian public sector: The moderating effect of task complexity. Euromed Journal of Business, 14(3), 251-273. https://doi.org/10.1108/EMJB-03-2019-0049

Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., Alrawad, M., & Almaiah, M. A. (2023). Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards. Heliyon, 9(10), e20497. https://doi.org/10.1016/j.heliyon.2023.e20497

Al-Sukker, A., Ross, D., Abdel-Qader, W., & Al-Akra, M. (2018). External auditor reliance on the work of the internal audit function in Jordanian listed companies. International Journal of Auditing, 22(2), 317-328. https://doi.org/10.1111/ijau.12122

Alzeban, A. (2015). The impact of culture on the quality of internal audit: An empirical study. Journal of Accounting, Auditing & Finance, 30(1), 57-77. https://doi.org/10.1177/0148558X14549460

Alzeban, A. (2020). The relationship between the audit committee, internal audit and firm performance. Journal of Applied Accounting Research, 21(3), 437-454. https://doi.org/10.1108/JAAR-03-2019-0054

Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60. https://doi.org/10.1111/j.1099-1123.2008.00392.x

Ashfaq, K., Rehman, S. U., Haq, M. U., & Usman, M. (2023). Factors influencing stakeholder's judgment on internal audit function's effectiveness and reliance. Journal of Financial Reporting and Accounting, 21(5), 958-973. https://doi.org/10.1108/JFRA-12-2020-0371

Asiedu, K. F., & Deffor, E. (2017). Fighting corruption by means of effective internal audit function: Evidence from the Ghanaian public sector. International Journal of Auditing, 21(1), 82-99. https://doi.org/10.1111/ijau.12082

Asnaashari, H., & Khodabandehlou, F. (2024). Lean Six Sigma, effectiveness, and efficiency of internal auditing. International Journal of Lean Six Sigma, 15(4), 787-816. https://doi.org/10.1108/IJLSS-03-2023-0058

Bardhan, I., Lin, S., & Hao, L. (2023). Internal audit function and the precision and accuracy of management forecasts. Journal of Management and Governance, 27, 1339-1365. https://doi.org/10.1007/s10997-022-09640-x

Betti, N., DeSimone, S., Gray, J., & Poncin, I. (2024). The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality. Journal of Accounting & Organizational Change, 20(2), 334-361. https://doi.org/10.1108/JAOC-08-2022-0125

Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924-950. https://doi.org/10.1108/MAJ-01-2018-1785

Chen, Y., Lin, B., Lu, L., & Zhou, G. (2020). Can internal audit functions improve firm operational efficiency? Evidence from China. Managerial Auditing Journal, 35(8), 1167-1188. https://doi.org/10.1108/MAJ-01-2019-2136

Coetzee, P., & Erasmus, L. (2017). What drives and measures public sector internal audit effectiveness? Dependent and independent variables. International Journal of Auditing, 21(3), 237-248. https://doi.org/10.1111/ijau.12097

Coetzee, P., Fourie, H., & Burnaby, P. A. (2015). The growth of the internal audit profession is more than just numbers: Fact or fiction? Evidence from South Africa. Managerial Auditing Journal, 30(6-7),514-538. https://doi.org/10.1108/MAJ-10-2014-1122

Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296-307. https://doi.org/10.1111/j.1835-2561.2010.00092.x

D’Onza, G., & Sarens, G. (2018). Factors that enhance the quality of the relationships between internal auditors and auditees: Evidence from Italian companies. International Journal of Auditing, 22(1), 1-12. https://doi.org/10.1111/ijau.12100

D’Onza, G., Selim, G. M., Melville, R., & Allegrini, M. (2015). A study on internal auditor perceptions of the function ability to add value. International Journal of Auditing, 19(3), 182-194. https://doi.org/10.1111/ijau.12048

Dal Mas, L. O., & Barac, K. (2018). The influence of the chief audit executive's leadership style on factors related to internal audit effectiveness. Managerial Auditing Journal, 33(8-9), 807-835. https://doi.org/10.1108/MAJ-12-2017-1741

Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders' view of internal audit effectiveness Management versus audit committee. Managerial Auditing Journal, 33(1), 90-114. https://doi.org/10.1108/MAJ-05-2017-1558

Eulerich, M., Kremin, J., & Wood, D. A. (2019). Factors that influence the perceived use of the internal audit function's work by executive management and audit committee. Advances in Accounting, 45, 100410. https://doi.org/10.1016/j.adiac.2019.01.001

Garven, S. A., & Scarlata, A. N. (2021). An examination of internal audit function size: Evidence from U.S. government and nonprofit sectors. Current Issues in Auditing, 15(1), A38-A56. https://doi.org/10.2308/CIIA-2019-505

Ginesti, G., Santonastaso, R., & Macchioni, R. (2023). Family involvement in ownership and governance and internal auditing quality. Corporate Governance, 24(8), 46-64. https://doi.org/10.1108/CG-10-2022-0405

Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management & Governance, 21, 291-329. https://doi.org/10.1007/s10997-016-9342-8

Hazaea, S. A., Al-Matari, E. M., Omer, A. M., Farhan, N. H. S., & Zhu, J. (2024). The impact of internal audit system on performance: evidence from emerging markets. Humanities and Social Sciences Communications, 11, 1307. https://doi.org/10.1057/s41599-024-03835-3

Islam, M. S., Farah, N., & Stafford, T. F. (2018). Factors associated with security/cybersecurity audit by internal audit function. Managerial Auditing Journal, 33(4), 377-409. https://doi.org/10.1108/MAJ-07-2017-1595

Islam, M., Slof, J., & Albitar, K. (2023). The mediation effect of audit committee quality and internal audit function quality on the firm size-financial reporting quality nexus. Journal of Applied Accounting Research, 24(5), 839-858. https://doi.org/10.1108/JAAR-06-2022-0153

Ismael, H. R., & Kamel, H. (2021). Internal audit quality and earnings management: evidence from the UK. Managerial Auditing Journal, 36(7), 951-978. https://doi.org/10.1108/MAJ-09-2020-2830

Jung, Y., & Cho, M. (2022). Impacts of reporting lines and joint reviews on internal audit effectiveness. Managerial Auditing Journal, 37(4), 486-518. https://doi.org/10.1108/MAJ-10-2020-2862

Kaawaase, T. K., Nairuba, C., Akankunda, B., & Bananuka, J. (2021). Corporate governance, internal audit quality and financial reporting quality of financial institutions. Asian Journal of Accounting Research, 6(3), 348-366. https://doi.org/10.1108/AJAR-11-2020-0117

Khelil, I. (2023). Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect. Managerial Auditing Journal, 38(4), 419-446. https://doi.org/10.1108/MAJ-01-2022-3429

Krichene, A., & Baklouti, E. (2021). Internal audit quality: perceptions of Tunisian internal auditors an explanatory research. Journal of Financial Reporting and Accounting, 19(1), 28-54. https://doi.org/10.1108/JFRA-01-2020-0010

Liu, G., Wang, J., Sun, Y., Guo, J., & Zhao, Y. (2024). Internal audit quality and accounting information comparability: Evidence from China. PLoS ONE, 19(10), e0310959. https://doi.org/10.1371/journal.pone.0310959

Madawaki, A., Ahmi, A., & Ahmad, H. (2022). Internal audit functions, financial reporting quality and moderating effect of senior management support. Meditari Accountancy Research, 30(2), 342-372. https://doi.org/10.1108/MEDAR-04-2020-0852

Mahyoro, A. K., & Kasoga, P. S. (2021). Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania. Managerial Auditing Journal, 36(7), 999-1023. https://doi.org/10.1108/MAJ-12-2020-2929

Oussii, A. A., & Taktak, N. B. (2018). The impact of internal audit function characteristics on internal control quality. Managerial Auditing Journal, 33(5), 450-469. https://doi.org/10.1108/MAJ-06-2017-1579

Pooe, J. B., Barac, K., Plant, K., & Steyn, B. (2022). Signalling of internal audit effectiveness. South African Journal of Accounting Research, 36(3), 213-249. https://doi.org/10.1080/10291954.2021.2000727

Regoliosi, C., & d'Eri, A. (2014). “Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms. Journal of Management and Governance, 18, 891-920. https://doi.org/10.1007/s10997-012-9254-1

Renschler, M. E., Ahn, J., Hoitash, R., & Hoitash, U. (2023). Internal audit competency and financial reporting quality: Evidence from LinkedIn human capital data. Auditing: A Journal of Practice & Theory, 42(3), 107-136. https://doi.org/10.2308/AJPT-19-130

Roussy, M., Barbs, O., & Raimbault, S. (2020). Internal audit: from effectiveness to organizational significance. Managerial Auditing Journal, 35(2), 322-342. https://doi.org/10.1108/MAJ-01-2019-2162

Sarens, G., Allegrini, M., D’Onza, G., & Melville, R. (2011). Are internal auditing practices related to the age of the internal audit function? Exploratory evidence and directions for future research. Managerial Auditing Journal, 26(1), 51-64. https://doi.org/10.1108/02686901111090835

Shuwaili, A. M. J., Hesarzadeh, R., & Velashani, M. A. B. (2024). Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country. Journal of Facilities Management, 22(5), 792-810. https://doi.org/10.1108/JFM-07-2022-0077

Singh, K. S. D., Ravindran, S., Ganesan, Y., Abbasi, G. A., & Haron, H. (2021). Antecedents and internal audit quality implications of internal audit effectiveness. International Journal of Business Science and Applied Management, 16(2), 1-21. https://hdl.handle.net/10419/261651

Soh, D. S. B., & Martinov-Bennie, N. (2011). The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26(7), 605-622. https://doi.org/10.1108/02686901111151332

Ta, T. T., & Doan, T. N. (2022). Factors affecting internal audit effectiveness: Empirical evidence from Vietnam. International Journal of Financial Studies, 10(2), 37. https://doi.org/10.3390/ijfs10020037

Trotman, A., & Duncan, K. (2018). Internal audit quality: Insights from audit committee members, senior management, and internal auditors. Auditing: A Journal of Practice & Theory, 37(4), 235-259. https://doi.org/10.2308/ajpt-51877

Turetken, O., Jethefer, S., & Ozkan, B. (2020). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal, 35(2), 238-271, https://doi.org/10.1108/MAJ-08-2018-1980

Vadasi, C., Bekiaris, M., & Andrikopoulos, A. (2020). Corporate governance and internal audit: an institutional theory perspective. Corporate Governance, 20(1), 175-190. https://doi.org/10.1108/CG-07-2019-0215

Zisu, M., Shefer, N., & Carmeli, A. (2024). Facilitating internal audit quality and improving the performance of medical clinics. Public Money & Management, 44(6), 449-461. https://doi.org/10.1080/09540962.2023.2268299