How can governance, human capital, and communication practices enhance internal audit quality?

Thiéry, Stéphanie; Lhuillery, Stephane; Tellechea, Marion

doi:10.1016/j.intaccaudtax.2023.100566

Cited by 2 publications

(1 citation statement)

References 159 publications

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“…Researchers may use these tables to uncover key ideas and topics in the context of the audit market by learning more about the frequency and centrality of terms within each cluster. Intangible resources and knowledge-based resources that provide an organisation value, a competitive edge, and the capacity to generate value for stakeholders are referred to as intellectual capital [31] . Intellectual capitals are particularly important in the context of auditing because it has a direct impact on the calibre of audit services offered by auditing companies in the cutthroat audit market [15] .…”

Section: Discussionmentioning

confidence: 99%

Assessing the impact of intellectual capital on audit quality within the audit market dynamics

Meng,

Abdullah,

Khatib

et al. 2024

Environ. Soc. Psychol.

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This study aims to analyse the relationship between Intellectual Capital and Audit Quality in the context of the competitive Audit Market. The main goal of the research is to analyse the impact of Intellectual Capital on Audit Quality, specifically focusing on its presence and management. The methodology utilised a systematic literature review approach, which involved creating a detailed protocol to define the research question, guide the synthesis methodology, and establish criteria for inclusion and quality assessment. The Scopus database was used to conduct a search based on predetermined criteria. This search yielded a total of 217 initial results. After a process of refinement and thematic selection, a total of 144 papers and reviews were chosen for analysis. The selection was made in accordance with the PRISMA statement filtration. The study highlights the significant connection between Intellectual Capital and Audit Quality, underscoring the strategic value of intellectual assets in improving the effectiveness and trustworthiness of audit services in competitive auditing firms. The study highlights the importance of consistently investing in knowledge-based skills, advanced technology, and human capital to effectively respond to changing client demands and regulatory obligations. The implications of this extend to various parties such as auditors, policymakers, and stakeholders. It highlights the significance of promoting a culture that encourages knowledge sharing, investing in training and development initiatives, and adopting advanced audit procedures. These measures are crucial for improving overall audit quality and enhancing the credibility of financial reporting in the ever-changing audit market.

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Section: Discussionmentioning

confidence: 99%