THE ROLE OF INTERNAL AUDIT IN CORPORATE GOVERNANCE AND THE ACCOUNTING INDICATORS FOR ITS EVALUATION
Abstract
In an environment where audit activities are becoming increasingly complex, evaluations based solely on human judgment cannot fully ensure objectivity. Statistical and econometric methods, by contrast, reduce randomness and enhance the scientific validity of results. Therefore, transitioning to a quantitative assessment of audit effectiveness represents an objective and inevitable necessity.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Corporate Governance and Financial Management
Accounting and Organizational Management
Publication details
- Journal / source
- Zenodo (CERN European Organization for Nuclear Research)
- Publication date
- 27 February 2026
- Language
- EN
- Document type
- Dataset