volume 35, issue 8, P1167-1188 2020
DOI: 10.1108/maj-01-2019-2136
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Ying Chen, Bin Lin, Lizhen Lu, Gaoguang Zhou

Abstract: Purpose The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms. Design/methodology/approach The authors use regression models with a sample of Chinese listed companies to test their research hypotheses. Findings The authors find that IAF quality is positively associated with firm operational efficiency. The result is unchanged after correcting for endogeneity via the instrumental variable method and using an alternative m…

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