Internal audit quality and its association with financial distress: An Australian context
This study examined the impact of internal audit functions and those with internal audit quality attributes on financial distress computed by Altman and Zmijewski models. 865 ASX firms from 2012 to 2014, and 43 firms from 2013 to 2014 were used to examine the impact of internal audit functions and i...
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| Format: | Thesis |
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Curtin University
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/57147 |
| _version_ | 1848760013088096256 |
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| author | Chang, Kum Hong (Vincent) |
| author_facet | Chang, Kum Hong (Vincent) |
| author_sort | Chang, Kum Hong (Vincent) |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study examined the impact of internal audit functions and those with internal audit quality attributes on financial distress computed by Altman and Zmijewski models. 865 ASX firms from 2012 to 2014, and 43 firms from 2013 to 2014 were used to examine the impact of internal audit functions and internal audit quality attributes respectively. Mixed results in terms of significant and directionality were found and institutional theory may explain their impacts on financial distress. |
| first_indexed | 2025-11-14T10:09:01Z |
| format | Thesis |
| id | curtin-20.500.11937-57147 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:09:01Z |
| publishDate | 2017 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-571472017-10-20T02:46:48Z Internal audit quality and its association with financial distress: An Australian context Chang, Kum Hong (Vincent) This study examined the impact of internal audit functions and those with internal audit quality attributes on financial distress computed by Altman and Zmijewski models. 865 ASX firms from 2012 to 2014, and 43 firms from 2013 to 2014 were used to examine the impact of internal audit functions and internal audit quality attributes respectively. Mixed results in terms of significant and directionality were found and institutional theory may explain their impacts on financial distress. 2017 Thesis http://hdl.handle.net/20.500.11937/57147 Curtin University fulltext |
| spellingShingle | Chang, Kum Hong (Vincent) Internal audit quality and its association with financial distress: An Australian context |
| title | Internal audit quality and its association with financial distress: An Australian context |
| title_full | Internal audit quality and its association with financial distress: An Australian context |
| title_fullStr | Internal audit quality and its association with financial distress: An Australian context |
| title_full_unstemmed | Internal audit quality and its association with financial distress: An Australian context |
| title_short | Internal audit quality and its association with financial distress: An Australian context |
| title_sort | internal audit quality and its association with financial distress: an australian context |
| url | http://hdl.handle.net/20.500.11937/57147 |