volume 33, issue 3, P288-317 2018
DOI: 10.1108/maj-08-2016-1425
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Hazem Ramadan Ismael, Clare Roberts

Abstract: Purpose This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no prior research has examined the drivers for using one. Design/methodology/approach Financial and non-financial data were collected from the annual reports of 332 UK non-financial companies listed on the London Stock Exchange (LSE) Main Market. Univariate tests and multivariate logistic regre…

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