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dc.contributor.authorChang, Kum Hong (Vincent)
dc.contributor.supervisorDr Harjinder Singhen_US

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.

dc.publisherCurtin Universityen_US
dc.titleInternal audit quality and its association with financial distress: An Australian contexten_US
curtin.departmentSchool of Accountingen_US
curtin.accessStatusOpen accessen_US
curtin.facultyCurtin Business Schoolen_US

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