Open access
Sep 2026
INTERNAL AUDIT FUNCTION AND MODIFIED AUDIT OPINION: EMPIRICAL EVIDENCE FROM EMERGING MARKET
Abstract This study investigates how the internal audit function, particularly its sourcing arrangements and the level of investment allocated to it, influences the likelihood of a firm receiving a modified audit opinion. As a key component of an organization’s internal corporate governance and monitoring framework, th...
Waleed S. Alruwaili, W. Kamal, Abdullah Masood et al.
· Economics · 0 citations