The sourcing arrangements of internal audit function (IAF) under COVID-19 pandemic: empirical eviden...
The sourcing arrangements of internal audit function (IAF) under COVID-19 pandemic: empirical evidence from emerging market
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Publisher
Abingdon: Cogent
Journal title
Language
English
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Publisher
Abingdon: Cogent
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Scope and Contents
Contents
This 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 141 company-year observations, all of which are publicly lis...
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Full title
The sourcing arrangements of internal audit function (IAF) under COVID-19 pandemic: empirical evidence from emerging market
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Record Identifier
TN_cdi_crossref_primary_10_1080_23311975_2023_2300502
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_crossref_primary_10_1080_23311975_2023_2300502
Other Identifiers
ISSN
2331-1975
E-ISSN
2331-1975
DOI
10.1080/23311975.2023.2300502