Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/325544 
Year of Publication: 
2023
Citation: 
[Journal:] European Journal of Management and Business Economics (EJM&BE) [ISSN:] 2444-8451 [Volume:] 32 [Issue:] 4 [Year:] 2023 [Pages:] 417-435
Publisher: 
Emerald, Leeds
Abstract: 
Purpose - This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality. Design/methodology/approach The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares - structuring equation model (PLS-SEM) to test the hypothesis under study. Findings The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP. Originality/value This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.
Subjects: 
Individual determinants
Internal audit quality
Organizational determinants
Reduced audit quality practices
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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