Browsing by Subject "Audit demand"

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    • Factors affecting the voluntary use of internal audit: evidence from the UK 

      Ismael H.R.; Roberts C. ( Emerald Group Publishing Ltd. , 2018 , Article)
      Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no ...