دورية أكاديمية
Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise
| العنوان: | Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise |
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| المؤلفون: | Nahla Abdulrahman Mohammed Raweh, Abdulwahid Ahmed Hashed Abdullah |
| المصدر: | Cogent Business & Management, Vol 10, Iss 3 (2023) |
| بيانات النشر: | Taylor & Francis Group, 2023. |
| سنة النشر: | 2023 |
| المجموعة: | LCC:Business LCC:Management. Industrial management |
| مصطلحات موضوعية: | internal audit function (IAF), outsourced IAF providers, client-specific expertise, audit report timeliness, Business, HF5001-6182, Management. Industrial management, HD28-70 |
| الوصف: | AbstractMotivated by the increasing interest of auditing regulators, organizations, and researchers in outsourced internal audit function (OIAF), this paper examines how outsourced IAF provider is connected with timely audit reporting, and particularly explores the moderating influence of client-specific expertise on the relationship between outsourced IAF provider and audit report timeliness. A sample of Omani-listed firms over the period 2013–2019 and pooled regression analysis with robust standard errors are utilized. The findings reveal that the external IAF provider is slightly related to reduced delay in the audit report. In particular, the reduction is more pronounced when the external IAF provider has client-specific expertise and increases audit timeliness. These results are robust after conducting a sensitivity analysis. This paper presents the importance of outsourced IAF providers, particularly those with clients’ expertise, in supporting the best practices of external audits and timely reporting. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 23311975 2331-1975 |
| Relation: | https://doaj.org/toc/2331-1975 |
| DOI: | 10.1080/23311975.2023.2278834 |
| URL الوصول: | https://doaj.org/article/8ce7606bcad949dd870980369cc28587 |
| رقم الأكسشن: | edsdoj.8ce7606bcad949dd870980369cc28587 |
| قاعدة البيانات: | Directory of Open Access Journals |
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Full Text Finder | تدمد: | 23311975 |
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| DOI: | 10.1080/23311975.2023.2278834 |