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Keywords: driving factors
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Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (2): 135–163.
Published: 01 October 2023
... to be an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those driving and inhibiting factors by exploring the literature on AA implementation. The initial search revealed 98 uniquely identified papers. Further filtering and the additional search returned 42...