volume 35, issue 8, P1143-1166 2020
DOI: 10.1108/maj-10-2019-2444
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Steven DeSimone, Kevin Rich

Abstract: Purpose The purpose of this paper is to identify factors associated with the presence and use of internal audit functions (IAFs) at US colleges and universities, as well as their relationship with financial reporting quality and federal grant outcomes. Design/methodology/approach Using a combination of publicly available and manually collected data, this paper uses a two-stage model to examine both the factors associated with the use of IAFs within US institutions of higher education and the consequences th…

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