The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks
The purpose of this article is to study the primary influencing factors of internal audit quality (IAQ) in Chinese commercial banks (CCBs). To achieve this, we first conducted a search on China National Knowledge Infrastructure (CNKI) and identified 64 conceptual articles related to IAQ in CCBs. It...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Virtus Interpress
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/117396/ http://psasir.upm.edu.my/id/eprint/117396/1/117396.pdf |