Internal audit quality and its association with financial distress: An Australian context
Access Status
Open access
Authors
Chang, Kum Hong (Vincent)
Date
2017Supervisor
Dr Harjinder Singh
Type
Thesis
Award
PhD
Metadata
Show full item recordFaculty
Curtin Business School
School
School of Accounting
Collection
Abstract
This study examined the impact of internal audit functions and those with internal audit quality attributes on financial distress computed by Altman and Zmijewski models. 865 ASX firms from 2012 to 2014, and 43 firms from 2013 to 2014 were used to examine the impact of internal audit functions and internal audit quality attributes respectively. Mixed results in terms of significant and directionality were found and institutional theory may explain their impacts on financial distress.
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