ACCOUNTABILITY AND INTERNAL AUDIT QUALITY: A SYSTEMATIC LITERATURE REVIEW AND FUTURE RESEACH AGENDA
Keywords:
Internal Audit Quality, Accountability, Systematic Literature Review, Corporate Governance, Auditor Effectiveness First SectionAbstract
This research develops a systematic literature review (SLR) of the relationship between accountability and internal audit quality. As internal audit functions grow more important within organizational governance, unraveling accountability mechanisms and their impact on audit quality is becoming imperative. Based on selective review of literature, the authors of this review examine the quality of audit determinants, such as auditor's experience, professional dedication, and encouragement of the institution. The review further explains how accountability mechanisms influence auditors on the persistence of objectivity and a high degree of quality. Finally, the review develops recommendations for research on digital accountability and the internal audit’s contributtions toward environmental, social and governance reporting.
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