{"id":"https://openalex.org/W3107689331","doi":"https://doi.org/10.1108/jfra-01-2020-0010","title":"Internal audit quality: perceptions of Tunisian internal auditors an explanatory research","display_name":"Internal audit quality: perceptions of Tunisian internal auditors an explanatory research","publication_year":2020,"publication_date":"2020-11-27","ids":{"openalex":"https://openalex.org/W3107689331","doi":"https://doi.org/10.1108/jfra-01-2020-0010","mag":"3107689331"},"language":"en","primary_location":{"id":"doi:10.1108/jfra-01-2020-0010","doi":"https://doi.org/10.1108/jfra-01-2020-0010","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-01-2020-0010","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"1985-2517","issn":["1985-2517","2042-5856"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056372695","display_name":"Aida Krichene","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I179097149","display_name":"University of Carthage","ror":"https://ror.org/057x6za15","country_code":"TN","type":"education","lineage":["https://openalex.org/I179097149"]},{"id":"https://openalex.org/I4210110695","display_name":"Universit\u00e9 Tunis Carthage","ror":"https://ror.org/01xf5pq20","country_code":"TN","type":"education","lineage":["https://openalex.org/I4210110695"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Aida Krichene","raw_affiliation_strings":["Department of Accounting and Finance, IHEC of Carthage University, Tunis, Tunisia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, IHEC of Carthage University, Tunis, Tunisia","institution_ids":["https://openalex.org/I179097149","https://openalex.org/I4210110695"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5040696148","display_name":"Emna Baklouti","orcid":"https://orcid.org/0000-0003-0787-9225","observed_orcids":["https://orcid.org/0000-0003-0787-9225"]},"institutions":[{"id":"https://openalex.org/I179097149","display_name":"University of Carthage","ror":"https://ror.org/057x6za15","country_code":"TN","type":"education","lineage":["https://openalex.org/I179097149"]},{"id":"https://openalex.org/I4210110695","display_name":"Universit\u00e9 Tunis Carthage","ror":"https://ror.org/01xf5pq20","country_code":"TN","type":"education","lineage":["https://openalex.org/I4210110695"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Emna Baklouti","raw_affiliation_strings":["Department of Accounting and Finance, IHEC of Carthage University, Tunis, Tunisia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, IHEC of Carthage University, Tunis, Tunisia","institution_ids":["https://openalex.org/I179097149","https://openalex.org/I4210110695"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.0465,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.95993087,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"19","issue":"1","first_page":"28","last_page":"54"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9761000275611877,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9761000275611877,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.022199999541044235,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit-quality","display_name":"internal audit quality","score":1.0},{"id":"https://openalex.org/keywords/internal-auditors-perceptions","display_name":"internal auditors' perceptions","score":0.9120000004768372},{"id":"https://openalex.org/keywords/internal-audit-independence","display_name":"internal audit independence","score":0.6700000166893005},{"id":"https://openalex.org/keywords/access-to-information","display_name":"access to information","score":0.9259999990463257},{"id":"https://openalex.org/keywords/certified-internal-auditor","display_name":"Certified Internal Auditor","score":0.7789999842643738},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.5770000219345093}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.8180223703384399},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7401635050773621},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5736571550369263},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.533991277217865},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5226795077323914},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5040830373764038},{"id":"https://openalex.org/C40722632","wikidata":"https://www.wikidata.org/wiki/Q5160137","display_name":"Confirmatory factor analysis","level":3,"score":0.46674615144729614},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.4657619297504425},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4418950378894806},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.14897462725639343},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jfra-01-2020-0010","doi":"https://doi.org/10.1108/jfra-01-2020-0010","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-01-2020-0010","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"1985-2517","issn":["1985-2517","2042-5856"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W579703172","https://openalex.org/W1487181599","https://openalex.org/W1556750843","https://openalex.org/W1565292944","https://openalex.org/W1583362134","https://openalex.org/W1971259123","https://openalex.org/W1983700552","https://openalex.org/W2004796325","https://openalex.org/W2038009676","https://openalex.org/W2044592818","https://openalex.org/W2047345533","https://openalex.org/W2060518942","https://openalex.org/W2066230412","https://openalex.org/W2070290331","https://openalex.org/W2071177730","https://openalex.org/W2074504958","https://openalex.org/W2078485575","https://openalex.org/W2108590086","https://openalex.org/W2119234408","https://openalex.org/W2125732433","https://openalex.org/W2144727306","https://openalex.org/W2153645321","https://openalex.org/W2160458803","https://openalex.org/W2163241745","https://openalex.org/W2331009886","https://openalex.org/W2406751456","https://openalex.org/W2535802339","https://openalex.org/W2752617332","https://openalex.org/W2912526933","https://openalex.org/W2984665584","https://openalex.org/W3121379018","https://openalex.org/W3121854763","https://openalex.org/W3122386463","https://openalex.org/W3123248310","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W4226271192","https://openalex.org/W4242931798","https://openalex.org/W7216724632","https://openalex.org/W4230363896","https://openalex.org/W7171360148","https://openalex.org/W4365453471","https://openalex.org/W2542952882","https://openalex.org/W2734883986","https://openalex.org/W4391515861","https://openalex.org/W4405782909"],"abstract_inverted_index":{"Purpose":[0],"The":[1,36,49,57,82,127,351],"purpose":[2],"of":[3,23,30,45,53,60,67,77,111,118,138,144,150,162,173,175,193,199,201,219,246,283,307,310,334,337,347,357,364,367,377,398],"this":[4],"study":[5,62,319,353],"is":[6,40,63,85,304,320],"to":[7,18,95,115,168,208,233,268,297,323,385,394],"understand":[8],"how":[9],"internal":[10,14,24,31,55,79,140,151,164,177,185,203,213,221,236,247,271,285,299,312,327,339,348,359,369,400],"auditors":[11,25,113,248,360],"perceive":[12],"the":[13,20,43,61,65,78,93,97,101,104,112,120,124,132,136,139,142,153,156,159,163,166,171,176,184,197,202,206,212,217,220,224,227,235,240,250,252,254,258,265,269,284,291,298,305,308,311,315,332,335,338,345,365,368,375,378,391,396,399],"audit":[15,32,80,186,214,237,272,286,300,328,340,349,370,380,388,401],"quality":[16,33,187,287,301,336,366],"and":[17,170,205,223,257,325,341,387],"highlight":[19],"different":[21,191],"profiles":[22],"based":[26,41],"on":[27,42,344,390],"their":[28,116,362,404],"perception":[29],"determinants.":[34],"Design/methodology/approach":[35],"authors\u2019":[37,128,352],"methodological":[38],"approach":[39],"submission":[44],"a":[46,68,86,108,180,190,294,355],"self-administered":[47],"questionnaire.":[48],"final":[50],"sample":[51],"consists":[52],"104":[54],"auditors.":[56],"first":[58],"stage":[59],"in":[64,330],"lead":[66],"certified":[69,358],"public":[70],"accountants":[71],"(CPA),":[72],"which":[73,303],"highlights":[74],"seven":[75],"factors":[76,121],"quality.":[81,215,238],"second":[83],"step":[84],"confirmatory":[87],"factor":[88],"analysis":[89,110],"(CFA)":[90],"that":[91,135],"allowed":[92],"authors":[94,105,292],"validate":[96],"model":[98,302],"proposed":[99,293],"by":[100,123,131,274,314],"CPA.":[102,125],"Finally,":[103],"carry":[106],"out":[107],"typological":[109],"according":[114],"way":[117],"perceiving":[119],"extracted":[122],"Findings":[126],"model,":[129],"validated":[130],"CFA,":[133],"shows":[134],"knowledge":[137,218],"auditor,":[141,158,165],"independence":[143],"reporting,":[145],"compliance":[146],"with":[147,155,183,189,226],"professional":[148,326],"standards":[149],"audit,":[152],"relationship":[154,161,225],"external":[157,228,316],"personal":[160],"access":[167,207],"information":[169,209],"field":[172,198],"intervention":[174,200],"auditor":[178,204,222,229,313],"have":[179],"positive":[181],"association":[182],"but":[188],"degree":[192],"significance.":[194],"For":[195],"example,":[196],"explain":[210,234],"better":[211],"However,":[216],"are":[230],"not":[231],"significant":[232],"From":[239],"hierarchical":[241],"cluster":[242],"analysis,":[243],"four":[244],"groups":[245],"emerged:":[249],"autonomous,":[251],"perfectionists,":[253],"rigorous":[255],"ones":[256],"objectives.":[259],"Originality/value":[260],"In":[261,289],"offering":[262],"these":[263],"findings,":[264],"paper":[266],"contributes":[267],"existing":[270],"literature":[273],"introducing":[275],"evidence":[276],"from":[277],"an":[278],"emerging":[279],"country,":[280],"namely,":[281],"Tunisia,":[282],"model.":[288],"addition,":[290],"new":[295],"measure":[296],"use":[306],"work":[309,402],"auditor.":[317],"This":[318,382],"also":[321],"interesting":[322],"managers":[324,386],"organizations":[329],"recognizing":[331],"characteristics":[333],"advance":[342],"reflections":[343],"effectiveness":[346],"practices.":[350],"proposes":[354],"typology":[356],"through":[361],"perceptions":[363],"while":[371],"taking":[372],"into":[373],"account":[374],"specificities":[376],"Tunisian":[379],"market.":[381],"provides":[383],"insights":[384],"committees":[389],"measures":[392],"necessary":[393],"ensure":[395],"relevance":[397],"within":[403],"companies.":[405]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-12-07T00:00:00"}