Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay

Objective: The role of the internal audit chief is pivotal in the internal audit sector, as they play a crucial role in enhancing the company's internal controls and ensuring the quality of financial reporting. Auditors also place great significance on internal controls. Independent auditors ma...

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Bibliographic Details

Published in:	بررسی‌های حسابداری و حسابرسی
Main Authors:	Azam Valizadeh Larijani, Fahimeh Hasani
Format:	Article
Language:	Persian
Published:	University of Tehran 2023-03-01
Subjects:	internal audit chief turnover financial reporting quality audit delay
Online Access:	https://acctgrev.ut.ac.ir/article_91904_5aa9be06fae5e9381d556d92152891a2.pdf