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Keywords: internal audit resources
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Journal Articles
Journal of International Accounting Research (2022) 21 (3): 23–46.
Published: 01 September 2022
...Joel Behrend; Marc Eulerich ABSTRACT With the growing relevance of internal auditing, academics and practitioners emphasize the importance of an adequate and adaptable staffing approach. Because internal audit resources are considered a crucial component of internal audit quality, we investigate...