The sourcing arrangements of internal audit function (IAF) under COVID-19 pandemic: empirical evidence from emerging market

The sourcing arrangements of internal audit function (IAF) under COVID-19 pandemic: empirical evidence from emerging market

AbstractThis study is purposed to analyse whether COVID-19 pandemic affects the sourcing arrangements IAF. This research uses the signaling theory framework and existing literature to establish hypotheses that are examined using probit regression. The analysis is conducted on a dataset comprising 14...

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Bibliographic Details
Main Author: Waddah Kamal Hassan Omer
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Business & Management
Subjects:
IAF sourcing arrangements
COVID-19 pandemic
oman
Collins Ntim, University of Southampton, United Kingdom of Great Britainand Northern Ireland
Accounting
auditing
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2300502

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2300502

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