THE NEXUS BETWEEN INTERNAL AUDIT INDEPENDENCE AND FIRM PERFORMANCE OF LARGE FIRMS: THE CASE OF ROMANIA AND POLAND

The influence of internal auditors on firm`s performance represents an ongoing debate between scholars and practitioners, academics and regulators, managers and auditors. This study examines whether the audit characteristic such as internal auditors independence has an influence on firm performance....

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Bibliographic Details
Main Authors: Paula-Andreea TERINTE, Dumitru-Nicusor CARAUSU, Florin-Alexandru MACSIM
Format: Article
Language:English
Published: Technopress 2017-09-01
Series:Journal of Public Administration, Finance and Law
Subjects:
Online Access:http://www.jopafl.com/uploads/special-issue-3-2017/THE_NEXUS_BETWEEN_INTERNAL_AUDIT_INDEPENDENCE_AND_FIRM_PERFORMANCE_OF_LARGE_FIRMS_THE_CASE_OF_ROMANIA_AND_POLAND.pdf